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本文认为，按劳分配是社会主义高级阶段的分配原则，社会主义初级阶段尚未具备实行按劳分配的社会条件，多年来我国也并未真正实行过按劳分配；社会主义初级阶段的分配原则是“效率优先、兼顾公平”。“效率优先、兼顾公平”是与社会主义市场经济相适应的分配原则，是体现社会主义本质的分配原则，是统摄现阶段一切分配形式的分配原则；区分社会主义不同阶段的分配原则具有充分的根据和重大的理论及实践意义。
This paper argues that the distribution according to work is the principle of distribution in the advanced stage of socialism. The initial stage of socialism has not yet had the social conditions of practicing distribution according to work. For the past few years, our country has not actually implemented distribution according to work. The principle of distribution in the primary stage of socialism is “Efficiency first, give consideration to fairness.” “Efficiency is prioritized and equity is fair” is the principle of distribution that is compatible with the socialist market economy, the principle of distribution that embodies the essence of socialism, and the principle of distribution of all the forms of distribution at this stage. The principle of division between different stages of socialism is sufficient According to and significant theoretical and practical significance.