我国经济体制改革的目标是建立社会主义市场经济体制。市场经济的一个前提条件,是生产要素的多元所有和要素所有者对自己利益的高度关心与不懈追求。据此,我国理论界对分配理论提出了一些新的看法,现综述如下: (一)按劳动效益分配。有的论者认为,社会主义的分配制度是按劳分配,多劳多得。究竟什么是按劳分配?几十年来,我国的政治经济学家一直是这样解释的:按劳分配就是以劳 The goal of China's economic reform is to establish a socialist market economy. A precondition for a market economy is the high degree of concern and relentless pursuit of the multiple interests of the productive factors and their own interests. Accordingly, our country's theorists have put forward some new opinions on the theory of distribution, which are summarized as follows: (1) Distribution according to labor benefits. Some commentators think that the socialist distribution system is based on labor distribution and more work. What exactly is distribution according to work? For decades, our country's political economists have always interpreted this as follows: Distribution according to work is based on labor