笔者针对我国薪酬制度中劳动分配不合理、收入分配不公平的现象,采用探索性研究的方法,在马克思劳动创造价值论、按劳分配等理论的指导下,研究了收入分配依据的原理,得出须将剩余劳动贡献积累参与分配的结论,并初步建立了相应的分配体系,对调动劳动者的积极性、解决收入分配中的矛盾有一定的现实意义,同时也为收入合理分配提供了新的依据。 In view of the unreasonable distribution of labor in our compensation system and the unfair income distribution, the author uses the method of exploratory research to study the principle of income distribution under the guidance of Marx’s theory of labor value creation and distribution according to work. It is necessary to accumulate the surplus labor contribution to participate in the distribution of the conclusion and the initial establishment of a corresponding distribution system to mobilize the enthusiasm of workers to resolve the contradictions in income distribution has some practical significance, but also for the rational distribution of income provides a new in accordance with.