本文是我国著名经济学家晓亮同志应本刊之约撰写的一篇有关当前企业收入分配改革方面的文章。文章深刻分析了按劳分配、高层管理人员推行车薪制以及厂长、经理股票股期权等分配方式的演进轨迹，对流通企来体制改革特别是分配体制改革，不无借鉴作用。 This article is an article written by Comrade Xiaoliang, a famous economist in our country, on the current reform of corporate income distribution. The article profoundly analyzes the evolution trajectory of the distribution according to work, the implementation of the salary system by senior management and the options of directors and stock managers, and so on, so as to make reference to the reform of the circulation enterprises, especially the distribution system.