亚当·斯密与大卫·李嘉图均是英国古典政治经济学派的代表性人物,二者都对古典政治经济学的发展做出了杰出贡献,他们的分配理论都对工资、利润和地租三个方面的内涵进行了系统阐述,但二人对其内涵却有着不同的见解。该文旨在挖掘他们分配理论的内涵,分析其中异同,以便更深入地解读二人的分配理论,进而能为我们提供一些启示。 Adam Smith and David Ricardo are both representative figures of the classical political economy in the UK. Both of them made outstanding contributions to the development of classical political economy. All of them have three theories of salary, profit and rent Aspects of the content of a systematic exposition, but the two have different views on its content. The purpose of this article is to find out the connotation of their distribution theory and to analyze the similarities and differences so as to understand the theory of the distribution of the two people in greater depth and thus provide some enlightenment for us.