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党的十四届三中全会的《决定》强调在发展社会主义市场经济过程中,个人收入分配要坚持按劳分配为主体、多种分配形式并存的原则.要坚持这一原则,笔者认为,必须弄清楚按劳分配与市场经济、与按资分配、与工资奖金(分红)等形式、与国家实施宏观调控等方面的关系.为此,本文试对以上问题作一些理论探讨.按劳分配与市场经济的关系关于按劳分配的思想,马克思在《资本论》中提出,又在《哥达纲领批判》中作了较完整的阐述.马克思的设想是,在未来社会中个人消费品的分配,就是在社会新增财富中作了必要的扣除后,余下的消费品按劳动者的劳动量来分配.其实现形式是给劳动者发劳动券,劳动者持劳动券领取消费品.但这种没有商品货币关系的按劳分配形式由于现实经济条件的局限,在社会主义实践中从未完全实行过.新中国建立后,我国曾实行计划经济的模式,那时实行的按劳分配实际上是由政府行政管理机构以货币工资形式对劳动者进行统一的计划分配.从理论上讲,按劳分配与市场经济的分配原则
The “Decision” of the Third Plenary Session of the 14th Central Committee of the CPC emphasizes that in the process of developing the socialist market economy, personal income distribution should adhere to the principle of distribution according to work and multiple forms of distribution coexisting. To uphold this principle, We must clarify the relationship between the distribution according to work and the market economy, the distribution according to the capital and the salary bonus (dividend), and the implementation of the macro regulation and control by the state.For this reason, this paper tries to make some theoretical discussions on the above issues. Relationship with the Market Economy On the idea of distribution according to work, Marx put forward in “Capital Theory” and made a more complete exposition in “Critique of the Gotha Program.” Marx’s assumption is that the distribution of personal consumer goods in the future society After the necessary deductions have been made in the newly added wealth of society, the remaining consumer goods are distributed according to the amount of work done by workers, which is in the form of a labor coupon and the laborer receiving a labor ticket for consumer goods. The distribution of the distribution according to work of commodity-currency relations has never been fully implemented in socialist practice due to the limitations of realistic economic conditions. After the founding of New China, China had implemented the planned economy Mode, then the implementation of the wage distribution according to work is actually to form a unified currency planned distribution of workers by the government administrative agencies. In theory, the principle of distribution according to work and the market economy