一、按劳分配原则在我国市场经济中的实现形式根据邓小平同志关于社会主义本质的论述,市场经济条件下的按劳分配。应当是能够促进生产力发展。能够促进公有制,消灭剥削并且逐步达到共同富裕的分配制度。要实现按劳分配必须解决三个问题:第一、市场经济条件下“劳”的量化的问题,即什么是多劳,什么是少劳,不同行业或者不同群体的劳动用什么来衡量。第二、要解决分什么的问题,这是按劳分配的核心和关键。不管是按资分配,还是按劳分配,分得的实际上是利润。国有企业创造的利润归谁所有,是按劳分配的关键。如果说非公有制的利润由资本所有制和国家共享,那么,公有制经济的利润就应当由商品的生产者、经营者和国家共享。第三、要解决如何分,即分配形式的问题。既然企业的经营者和生产者除了得到工资以外,还应该分得有效扣除以后 I. The Realization Form of Distribution According to Work in our Market Economy According to Deng Xiaoping’s exposition on the essence of socialism and the distribution according to work under market economy, It should be able to promote the development of productive forces. The distribution system that promotes public ownership, eradicates exploitation and gradually reaches common prosperity. In order to realize the distribution according to work, three problems must be solved: first, the question of the quantification of “labor” in the market economy, that is, what is laborious, what is labor-less, and what is labor in different industries or different groups. Second, to solve the problem of what to divide, this is the core and the key issue of distribution according to work. Whether it is allocated according to capital, or distribution according to work, in fact, the profit is divided. The profit that state-owned enterprises create belongs to whom and is the key to distribution according to work. If the profits of non-public ownership are shared with the state by capital ownership, then the profits of the public-owned economy should be shared by the producers, managers and countries of the goods. Third, we must solve the problem of how to divide the form of distribution. Since the business operators and producers in addition to receiving wages, but also should be divided after the effective deduction