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中共十六大报告首次提出确立劳动、资本、技术和管理等生产素按贡献参与分配的原则,其重大的创新意义在于表述更科学,导向更加明确。按贡献分配原则运用的关键在于,劳动、资本、技术和管理要素贡献大小的度量,应采取市场化的办法解决。按贡献分配必须与按劳分配为主、多种分配方式并存的基本分配制度结合,在结合中要特别强调公有制企业充分考虑非劳动要素贡献分配,非公有制企业充分考虑劳动贡献要素分配。
The report of the 16th National Congress of the Communist Party of China first proposed to establish the principle that labor, capital, technology and management should participate in the distribution according to their respective contributions. Its major innovative significance lies in making the formulation more scientific and more explicit. The key to the application of the principle of contribution distribution lies in the measure of the contribution of the labor, capital, technology and management elements to market-oriented solutions. The contribution distribution must be combined with the basic distribution system with distribution according to work and multiple distribution modes combined. In the combination, public ownership enterprises should fully consider the contribution distribution of non-labor factors while non-public ownership enterprises fully consider the distribution of labor contribution factors.