构建社会主义和谐社会,必须注重社会公平。合理的收入分配制度是社会公平的重要体现。本文针对目前国内流行的两种有悖于社会公平的分配观,从马克思主义分配理论的价值维度进行剖析,从而强调只有坚持马克思劳动价值论,重视劳动者在生产和分配中的人格地位,让收入分配起到支持、鼓励财富生产的积极作用,才能使收入分配符合社会公平,并有利于社会的和谐发展。 To build a harmonious socialist society, we must pay attention to social fairness. A reasonable income distribution system is an important manifestation of social fairness. This article analyzes two prevailing domestic distribution concepts that are contrary to social fairness and analyzes the value dimension of Marxist distribution theory, emphasizing that only by upholding Marx’s labor theory of value and attaching importance to the personality status of workers in production and distribution, Income distribution plays a supportive role in encouraging the production of wealth to make income distribution in line with social fairness and is conducive to the harmonious development of society.