分配问题始终是社会再生产过程中一个重要的理论问题和实践问题，它关系着人们的切身利益，是经济发展最重要、最深厚的动力源。在深化经济体制改革，建立社会主义市场经济体制的过程中，必须十分重视并处理好这个问题。党的十五大报告提出要“把按劳分配和按生产要素分配结合 The distribution problem is always an important theoretical and practical issue in the process of social reproduction. It relates to people’s immediate interests and is the most important and profound source of power for economic development. In deepening the reform of the economic system and establishing a socialist market economic system, we must attach great importance to this issue and handle it properly. The report of the 15th National Congress of the Communist Party of China proposed to “combine distribution according to work and distribution according to factors of production.”