生产要素按贡献参与分配改革开放以来，我国的分配理论和分配制度一直在完善之中，不断适应经济体制改革的进展。党的十六大“确立劳动、资本、技术和管理等生产发素按贡献参与分配的原则”，是新形势下对分配理论又一重大突破。回顾这２０多年来我们党的分配制度改革的思路， According to the contribution of production factors to participate in the distribution of reform and opening up, China’s distribution theory and distribution system has been perfected, and constantly adapt to the progress of economic restructuring. The 16th CPC National Congress “establishes the principle that labor, capital, technology and management should be distributed according to their contribution to the distribution.” This is another major breakthrough in the distribution theory in the new situation. Recalling the thinking on the reform of the distribution system of our party over the past 20 years,