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党的十五大报告根据我国基本国情,对社会主义初级阶段的分配理论作了进一步阐述,并对今后工作提出了新的要求.我把它们归纳为:处理两个关系,提高两个比重,实现两个结合,做到三个有利,明确五项任务,达到一个目标.即正确处理国家、企业、个人之间和中央与地方之间两个分配关系;逐步提高财政收入占国民生产总值的比重和中央财政收入占全国财政收入的比重;实现按劳分配与按生产要素分配结合,效率优先与兼顾公平结合;做到有利于优化资源配置,有利于促进经济发展,有利于保持社会稳定;明确要依法保护合法收入,取缔非法收入,整顿不合理收入,调节过高收入,规范收入分配,防止两极分化;最后达到建立和完善适应社会主义市场经济要求,以按劳分配为主体,多种分配方式并存的分配制度的目标.这就为未来工作指明了方向.尤其是对完善分配方式和分配结构的强调,充分体现了实事求是的精神,而这正是邓小平理论的精髓所在.
According to the basic national conditions of our country, the report of the 15th National Congress of the Communist Party made further elaboration on the theory of the distribution of the primary stage of socialism and put forward new requirements for future work. I summarized them as: dealing with the two relations, raising the proportion of the two parties, To realize the combination of the two, we will achieve the three objectives of enabling and clarifying the five tasks and achieving the goal of correctly handling the two distributional relations among countries, enterprises, individuals and between the central government and local governments; and gradually raise the fiscal revenue as a measure of gross national product And the proportion of the central government revenue in the national fiscal revenue. To achieve distribution according to work and distribution according to factors of production, efficiency should be prioritized and equity should be balanced. It should be conducive to optimizing the allocation of resources, promoting economic development and maintaining social stability ; Clearly, it is necessary to protect lawful income according to law, ban illegal incomes, rectify unreasonable incomes, regulate excessively high incomes, regulate income distribution and prevent polarization; and finally reach the goal of establishing and perfecting the requirements of a socialist market economy, with distribution according to work as the mainstay, and more The distribution system coexist in the distribution system goals.This will indicate the direction of future work.Especially for improving the distribution and distribution Structure stressed, fully embodies the spirit of seeking truth from facts, and that is the essence of Deng Xiaoping Theory.