我国的社会主义个人收入分配理论和制度，在邓小平理论指导下，不断革故鼎新，获得了历史性突破：把按劳分配从“资产阶级法权”的桎梏下解放出来，确认它的社会主义性质；提出通过允许和鼓励一部分人先富起来的途径实现共同富裕的理论和政策；以“主体补充论”取代“唯一论”，承认非劳动收入的合法性；提出多种分配方式是社会主义分配制度的重要组成部分的“制度论”；提出社会主义分配必须坚持“效率优先，兼顾公平”的原则；提出把按劳分配和按生产要素分配结合起来的“结合论”。具有中国特色的社会主义个人收入分配理论和制度已经基本形成 Under the guidance of Deng Xiaoping Theory, the theory and system of personal income distribution of socialism in our country have made constant innovations and achieved historic breakthroughs: liberating the distribution according to work from the shackles of “bourgeois rights” and confirming its socialist nature; Put forward the theory and policy of realizing common prosperity by allowing and encouraging some people to get rich first; replacing the “only theory” with “principal replenishment theory” and recognizing the legitimacy of non-labor income; and putting forward that the multiple distribution methods are the socialist distribution system And put forward the principle of “giving priority to efficiency and giving consideration to fairness”; put forward a “combination theory” that combines the distribution according to work and the distribution according to factors of production. The theory and system of socialist personal income distribution with Chinese characteristics have basically taken shape