在深入探讨社会主义社会按劳分配原则的贯彻问题时,对复杂劳动者提供的社会培养费用怎样扣除的问题也被提了出来。关于简单劳动与复杂劳动的理论,是马克思的劳动价值论的一个组成部分。马克思首先论证商品的价值是人类抽象劳动的凝结,接着又论证计量人类抽象劳动的单位是什么和说明简单劳动与复杂劳动的数量关系。马克思在《资本论》第一卷第一章中写道;“商品价值体现的是人类劳动本身,是一般人类劳动的耗费。……它是每个没有任何专长的普通人的机体平均 In further discussing the implementation of the principle of distribution according to work in socialist society, the issue of how to deduct the cost of social training provided by complicated laborers has also been raised. The theory of simple labor and complicated labor is an integral part of Marx’s labor theory of value. Marx first demonstrated that the value of goods is the condensation of abstract human labor, and then demonstrates what is the unit of measurement of human abstract labor and the quantitative relationship between simple labor and complex labor. Marx wrote in Chapter One of Volume I of Capital, "The value of commodities embodies human labor itself, which is the consumption of human labor in general .... It is the average body mass of ordinary people without any specialization