我们往往把企业中的按劳分配原则理解为一种简单的工资分配原则,很少考虑按劳分配原则中包含着按生产要素进行分配的内容。这是按劳分配原则的研究不能深入的重要原因。这个问题甚至影响了我国经济体制改革的进程。以至于使我们的经济体制改革往往只是在产权关系方面做文章,却很少直接从分配关系方面入手解决重大的改革问题;按劳分配一直被认为是经典作家为社会主义提出的一种主要的分配方式。按劳分配原则从一开始就包含着技术和管理方面的劳动要素参与劳动分配的原则;这里遇到的问题是,劳动者过去的劳动是否应该参与劳动分配?从理论上说,如果把按劳分配原则贯彻到底的话,那么,过去的劳动也属于劳动的范畴,当然也应该参与劳动的分配。真正的按劳分配不但应该包含劳动的工资性收入,而且应该包含劳动的财产性收入,并且,劳动者不仅参与工资分配,还应该参与企业的风险分配和利润分享。企业的资本回报比例应设立边界。总结我国国有企业的改革,把本来是分配关系不合理导致的国有企业严重亏损的重症用产权调整的猛药进行救治,这样一种明知不对却不得不为之而且确实在短期内有效的经济体制改革,所造成的国有资产流失和政府官员的腐败,包括农村集体经济消失的现象,不能不说是令人痛心的。另一方面,目前通行且受到大众普遍抗议的高管高薪政策也同样不是解决之道。公平正义问题在今天比以往任何时候都显得更加重要。公平正义不应只是一个口号,应提出更加具体的制度设计和实施方案。 We tend to understand the principle of distribution according to work in a firm as a simple principle of wage distribution and seldom consider the inclusion of distribution according to elements of production according to the principle of distribution according to work. This is an important reason why the study on the principle of distribution according to work can not be further studied. This problem has even affected the process of China’s economic structural reform. So that our economic system reform is often only an issue in the property rights relationship, but rarely directly from the distribution of relations to address major issues of reform; distribution according to work has always been regarded as the classic writers for socialism as a major Allocation. The principle of distribution according to work contains, from the very beginning, the principle of participation of labor and labor in technical and managerial work. The problem encountered here is whether the workers’ past work should be involved in the distribution of labor. Theoretically, If the principle of distribution is implemented in the end, then the past labor belongs to the category of labor, and of course it should also participate in the distribution of labor. The true distribution according to work should not only include the wage income of labor, but also the property income of labor, and workers should not only participate in the distribution of wages, but also participate in the risk allocation and profit sharing of enterprises. The proportion of the return on capital should set the boundaries of enterprises. To summarize the reform of state-owned enterprises in our country and to save the severely punished property right that has been severely depleted by the unreasonable distribution of state-owned enterprises, so that a kind of economic system that is not known but effective in the short term The loss of State-owned assets and the corruption of government officials caused by the reform, including the disappearance of the rural collective economy, can not but be said to be distressing. On the other hand, the high-paying executives’ policies, which are currently popular and have been widely publicized, are also not solutions. The issue of equity and justice appears more important today than ever before. Fairness and justice should not be just a slogan, but more specific system design and implementation plan should be put forward.