按生产要素分配与公有制多种实现形式相匹配,是经济体制改革的又一大新突破。我国改革开放以来,生产资料所有制由单一的公有制,发展为国营、个体、私营、合营、外资等多元化的所有制结构,极大地解放和发展了生产力,但是分配制度改革却相对滞后,过度牺牲效率而追求绝对公平的平均主义大锅饭和单一的按劳分配格局,迎合了人们那种“不患寡而患不均”的封建小生产意识,始终是阻碍经济体制改革的重要思想误区。党的十五大创造性提出了按劳分配与按生产要素分配相结合这一重大理论和实践问题,实现了所有制改革与分配制度改革的相匹配和同步推进。标志着我国的经济体制改革已进入了整体联动、协调发展的新阶段。按生产要素分配是分配理论的一大发展随着所有制改革和多元化产权主体的出现,各种生产要 Matching the distribution of factors of production with the multiple forms of public ownership is another major breakthrough in the reform of the economic system. Since the reform and opening up in our country, the ownership of the means of production has changed from a sole public ownership system to a diversified ownership structure such as state-owned, private, private and joint ventures, and foreign investment, greatly liberating and developing productive forces. However, the reform of the distribution system lags behind and over-sacrifices efficiency The pursuit of absolute equalitarianism and a single distribution pattern according to work have catered for the feudal sense of small-scale production that “does not suffer from oligopolies and uneven development.” It has always been an important misunderstanding that hinders the reform of the economic structure. The 15th CPC National Congress creatively proposed the major theoretical and practical issues of the combination of distribution according to work and distribution according to factors of production, and achieved a match and simultaneous progress in the reform of the ownership and distribution systems. It shows that our country’s economic reform has entered a new stage of overall linkage and coordinated development. Distribution According to Essential Development of Distribution Theory With the advent of ownership reform and the emergence of diversified property rights, all kinds of production