在作为马克思的经典之作《哥达纲领批判》中,马克思对社会财富的源泉进行了分析,社会总产品的构成进行了界定,对按劳分配的实质和原则进行了深刻的分析,今天这些经典理论对我国收入分配体制改革乃至和谐社会建设仍然有着重大的理论意义,值得当代学者进行深入的挖掘和学习。 In Marx’s classic “Critique of the Gotha Program,” Marx analyzed the source of social wealth, the composition of social total product, and the profound analysis of the substance and principle of the distribution according to work. Today, these The classical theory still has a great theoretical significance to the reform of the income distribution system and even the building of a harmonious society in our country. It is worthwhile for the contemporary scholars to carry out in-depth excavation and study.