自2004年开始,我国就开始起草《关于加强收入分配调节的指导意见及实施细则》的报告。党的十七大报告也明确指出:要深化收入分配制度改革,初次分配和再分配都要处理好效率和公平的关系,再分配更加注重公平。著名经济学家吴敬琏引用马克思的观点谈到,收入分配制度改革,其根本是要调整居民在生产过程中所占的比重,但收入分配改革要有步骤进行,要有框架和顶层设计。 Since 2004, our country has drafted a report on “Guiding Opinions and Implementing Rules on Strengthening the Regulation of Income Distribution.” The report of the 17th National Congress of the CPC also clearly pointed out: To deepen the reform of the income distribution system, we must handle the relationship between efficiency and fairness in the initial distribution and redistribution, and redistribute more and pay more attention to fairness. The famous economist Wu Jinglian quoted Marx’s point of view that the basic idea of ​​the income distribution system reform is to adjust the proportion of residents in the production process. However, the income distribution reform must be carried out step by step with a framework and a top-level design.