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党的十五大报告提出,“坚持按劳分配为主体、多种分配方式并存的制度。把按劳分配和按生产要素分配结合起来。坚持效率优先、兼顾公平,有利于优化资源配置,促进经济发展。保持社会稳定。”这一论述对于深化企业工资分配制度改革,无疑具有深刻的理论指导意义和重大的现实意义。本文拟就按劳分配和按生产要素分配这一问题在理论认识、政策取向和操作方面淡一谈学习体会。一、对按劳分配和按生产要素分配的理论认识 (一)按劳分配按劳分配是社会主义社会经济条件所决定的。一方面,生产资料的公有制及在这种公有制中的联合劳动决定了按劳分配的前提。另一方面.社会产品没有达到极大丰富、劳动仍是人们的谋生手段和劳动存在质与量的差别必然要求实行按劳分配。
The report of the 15th National Congress of the Communist Party of China (CPC) pointed out: “To adhere to the system of distribution according to work as the mainstay and to multiple forms of distribution, combining distribution according to work with distribution according to factors of production, insisting on giving priority to efficiency and giving consideration to fairness will be conducive to optimizing the allocation of resources, Promote economic development and maintain social stability. ”This discourse undoubtedly has profound theoretical guidance and great practical significance for deepening the reform of the enterprise wage distribution system. This article intends to talk about the distribution of work according to work and the distribution of factors of production in light of theoretical understanding, policy orientation and operation of learning experience. I. Theoretical Understanding of Distribution According to Work and Distribution According to Production Factors (I) Distribution according to work According to the distribution of labor according to work is determined by the social and economic conditions of the society. On the one hand, the public ownership of the means of production and the joint labor in such public ownership determine the prerequisites for distribution according to labor. On the other hand, social products have not reached a great deal of abundance. Labor is still the means by which people earn their livelihood and the quality and quantity of labor exist inevitably require the implementation of distribution according to work.