本文以马克思主义理论和江泽民“七·一”讲话为指导,结合社会主义实践的新发展,对社会主义收入分配问题进行了深入的研究和新的思考。作者认为,要素参与收益分配的依据在于产权,与价值创造的来源没有直接关系;在社会主义市场经济条件下按劳分配具有新的特点和实现形式;按生产要素分配具有两重性。 Guided by Marxist theory and Jiang Zemin’s “July 1” speech, combined with the new development of socialism practice, this paper deeply studies and thinks about the problem of socialist income distribution. The author believes that the basis for the participation of the elements in the distribution of returns lies in property rights, which is not directly related to the source of value creation. Distribution under the socialist market economy has new characteristics and forms of distribution according to work, and the distribution of factors of production has the dual nature.