事业单位生产要素按贡献参与分配的改革是推进社会主义市场经济发展和进一步增强事业单位自身活力的需要。同时 ,社会主义劳动和劳动价值理论以及人力资本理论为事业单位生产要素按贡献参与分配的改革 ,提供了基本的理论依据和重要借鉴。推进事业单位生产要素按贡献参与分配的改革 ,要在科学划分不同类型事业单位基础上 ,积极探索不同类型事业单位生产要素按贡献参与分配的实现形式 ,并采取相应的配套措施 The reform in which the factors of production of the institutions are involved in the distribution according to their contributions is the need to promote the development of the socialist market economy and further enhance the vitality of the institutions themselves. At the same time, the socialist labor and labor theory of value and human capital theory provide the basic theoretical basis and important reference for the reform of the distribution of the factors of production in the institutions in accordance with their contributions. Based on the scientific division of different types of public institutions, we should actively explore ways to realize the distribution of the factors of production in different types of public institutions in accordance with their contributions and take corresponding measures