党的十四届三中全会决定,要建立“以按劳分配为主体,多种分配方式并存”、“效率优先兼顾公平”的个人收入分配制度和“多层次的社会保障体系”。那么,我国为什么要坚持这样的分配制度?为什么要把竞争机制引入个人劳动报酬?如何建立多层次的社会保障体系?这是需要从理论上和实践上加以探索和解决的。一、坚持按劳分配为主的多种分配方式马克思指出:“消费资料的任何一种分配,都不过是生产条件本身分配的结果。”以按劳分配为主体是由我国公有制为主体的经济结构性质决定的,因为公有制在整个社会范围内处于主体地位,所以按劳分配在全社会也就处于主体地位。只有坚持以按劳分配为主,才能充分体现社会主义优越性,调动生产者的积极性,才能使全国人民走上共同富裕的 The Third Plenary Session of the 14th Central Committee of the Communist Party of China decided that it is necessary to establish a system of individual income distribution with the principle of “distribution according to work as the main body and multiple modes of distribution coexisted” and “multi-level social security system”. So why should China stick to such a distribution system? Why should competition mechanism be introduced into individual labor compensation? How to establish a multi-level social security system? This needs to be theoretically and practically explored. I. Various Ways of Distribution Adhering to the Distribution According to Work Marx pointed out: “Any distribution of consumption data is only the result of the distribution of production conditions itself.” The distribution of distribution according to work is the main part of public ownership in our country The nature of the economic structure of the decision, because public ownership in the community as a whole in the main position, so distribution according to work in the whole society will also be the dominant position. Only by adhering to the principle of distribution according to work can we fully embody the superiority of socialism and arouse the enthusiasm of the producers so that people across the country can embark on the common prosperity of the commonwealth