文章认为，按生产要素分配是市场经济的客观要求和普遍规律，社会主义市场经济也不例外。传统意义上的按劳分配原则在过去的实践中从未真正实现过，在现在的市场经济条件下更是失去了存在的客观依据。按生产要素分配必然会出现两极分化现象，对此，我们既不能盲目堵杀，也不能视而不见，而必须通过完善市场体系和有关法律法规，以及开征个人收入所得税等措施，将两极分化尽可能地控制在社会可以承受的限度之内 The article holds that distribution according to factors of production is an objective requirement and a universal law of the market economy and that the socialist market economy is no exception. The principle of distribution according to work in the traditional sense has never really been realized in the past practice and even under the present market economy, it has lost the objective basis for its existence. We must neither blindly block nor blindly ignore it. We must, through measures such as perfecting the market system and relevant laws and regulations and introducing income tax on personal income, put the polarization as much as possible Control within social limits