《煤炭经济研究》1992年第1期登载了李爱军、白黎明同志撰写的“煤矿工人井下津贴不宜参加内部分配”一文(以下简称李文),笔者有不同看法。1.实行井下津贴参加内部分配是否有利于调动工人积极性,促进生产发展。李文开篇谈到“当前,一些煤炭企业为了调动工人积极性,把工人的井下津贴(除班中餐、岗位津贴外)与吨煤工资单价捆在一起使 “Coal Economic Research” No. 1, 1992, published a commentary written by Comrade Li Aijun and Comrade Bai Liming, entitled “Underground mine workers should not participate in the internal distribution of allowances,” a text (hereinafter referred to as Li Wen), the author has different views. 1. The implementation of the underground subsidy to participate in the internal distribution is conducive to arousing the enthusiasm of workers to promote the development of production. Li Wen made the opening remark: "At present, in order to mobilize the enthusiasm of workers, some coal-mining enterprises keep the workers’ subsurface allowances (excluding Chinese food and job subsidies) tied to the unit price of coal per tonne