“确立劳动、资本、技术和管理等生产要素按贡献参与分配的原则,完善按劳分配为主体,多种分配形式并存的分配制度”,是在科学技术工作和经营管理作为劳动的重要形式,在社会生产中发挥重要作用前提下的必然要求。与马克思提出劳动价值论的时代相比,现代社会发生了翻天覆地的变化 “Establishing the principle that labor, capital, technology and management, and other factors of production, participate in the distribution according to their contributions, and improving the distribution system in which distribution according to work as the mainstay and various forms of distribution coexist” is an important form of labor in science and technology work and management. The inevitable requirement on the premise of playing an important role in social production. Compared with the time when Marx put forward the theory of labor value, the modern society has undergone tremendous changes