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本文通过探讨利润的性质与来源，提出了社会主义市场经济中股份制企业收入分配合理化的基本模式。文中首先综述了西方经济学和马克思主义经济学中关于利润性质和来源的各种见解，然后提出了利润的要素组织效应论，论证利润是各种要素有利结合的产物；但利润的分配则体现了社会属性，社会主义要求员工也参与管理及利润分红；而实现这一目标的理想方式是建立要素股份制，让各种生产要素都分得利润、各得其所。
By discussing the nature and origin of profits, this paper puts forward the basic mode of rationalizing the income distribution of joint-stock enterprises in the socialist market economy. This paper first summarizes various opinions on the nature and origin of profits in western economics and Marxist economics, and then puts forward the theory of the organizational effects of the factors of profit, demonstrating that profits are the product of favorable combination of various factors. However, the distribution of profits reflects Social attributes, socialism requires that employees also participate in the management and profit distribution; and the ideal way to achieve this goal is to establish the elemental joint-stock system, so that all kinds of factors of production are profitable, have their place.