【摘要】 等级工分制和等级工资制是传统的按劳分配形式。改革开放以后,我国突破了传统的按劳分配形式,实行按劳分配和按生产要素分配相结合的制度安排。如果通过土地"三权分置"和混合所有制的改革,建立劳动者持股的以自己劳动为基础的个人所有制,则有利于坚持按劳分配原则和完善按要素分配的体制机制。资本要素能够发挥提高生产力水平、降低商品个别价值、形成社会价值高于个别价值的超额剩余价值的作用。资本有偿占有超额剩余价值的理论依据是充分的。深化认识坚持按劳分配原则和完善按要素分配的体制机制的理论依据,对于深化我国收入初次分配体制的改革,具有十分重要的理论价值和现实意义。更多还原

【Abstract】 The hierarchical work order system and the hierarchical salary system are traditional forms of distribution according to work. After the reform and opening up,China broke through the traditional form of distribution according to work,and has been implementing institutional arrangements based on the combination of distribution according to work with the distribution according to production factors. If we introduce the reforms of land"Three Rights Separation"and mixed ownership,and establish labor-owned personal ownership based on their own labors,it will be beneficial to adhere to the principle of distribution according to work and to improve the system of distribution according to factors. The capital element can play the role of raising the level of productivity,reducing the individual value of goods,and forming the excess surplus value of social value higher than individual value. The theoretical basis for the theory of capital occupying excess surplus value is sufficient. Deepening the understanding of adhering to the principle of distribution according to work and perfecting the theoretical basis of the system of distribution according to factors are of great theoretical and practical significance for deepening the reform of China’s primary income distribution system.更多还原