马克思的收入分配理论包括生产方式决定分配方式、劳动力价值、剩余价值理论及其转化形态的利息和地租理论、无产阶级贫困化理论、对未来社会分配的预测等,这些理论构成了其完整的理论体系。本文在梳理马克思收入分配理论的基础上指出其当代价值的五个方面,以便为尽快扭转我国的收入分配差距、扩大趋势提供理论参照。 Marx’s theory of income distribution includes the mode of distribution of production, the value of labor force, the theory of surplus value and its transformation of interest and land rent, the theory of proletarian poverty and the prediction of future social distribution. These theories constitute the complete theory system. Based on combing the theory of Marx’s income distribution, this article points out five aspects of its contemporary value in order to provide a theoretical reference for quickly reversing the gap between income distribution and expanding the trend in our country.