回首中国20余年的改革历程,分配是诸多问题围绕的一个核心。改革首先变革的就是分配制度。而此后经济体制的每一步变革,也无不涉及利益分配的问题。因此在实践和理论上解决好这个问题,可以说是中国改革深化的关键所在。中国的改革开放具有实践先行的特点。改革开放以来多种经济形式的出现和社会主义市场经济体制的建立,以及与此相应的对科学技术人 Looking back on the reform process of China for more than 20 years, distribution is a core around which many problems lie. The first change in reform is the distribution system. Since then, every step of the economic reform has involved the distribution of profits. Therefore, to solve this problem in practice and theory can be said that the crux of China’s deepening of reform lies. China’s reform and opening up has the practice-first characteristic. Since the reform and opening up a variety of economic forms and the establishment of a socialist market economic system, as well as corresponding to science and technology