党的十六大在总结改革实践经验的基础上,对“劳动”和“劳动作为生产要素参与分配”作出了一系列重要论述,实现了对马克思主义劳动和劳动价值理论的重大突破和发展。一、劳动作为生产要素参与分配是对马克思劳动和劳动价值理论的重大突破和发展江泽民在党的十六大报告中,深刻回答了改革和发展实践中的一系列重大理论与现实问题,实现了对马克思主义理论的一系列创新和发展。在这一系列创新中,最引人瞩目的创新之一就是丰富和发展了马克思主义劳动和劳动价值理论。他在报告中指出,“必须尊重劳动,尊重知识,尊重人才,尊重创造,这要作为党和国家的一项重大方针 On the basis of summing up the practical experience of reform, the 16th CPC National Congress has made a series of important expositions on the ”labor“ and ”labor as the factors of production participation in the distribution“, and realized the great importance to Marxist labor and labor value theory Breakthrough and development. I. Labor as a Factor of Production Participation in Distribution is a Major Breakthrough and Development in Marx’s Theory of Labor and Labor Value In his report to the 16th CPC Congress, Jiang Zemin profoundly answered a series of major theoretical and practical issues in the practice of reform and development and realized A series of innovations and developments in Marxist theory. One of the most remarkable innovations in this series of innovations is the enrichment and development of Marxist labor and labor value theory. In his report, he pointed out: ”It is necessary to respect work, respect knowledge, respect talents, and respect creativity, and this must be taken as a major guideline for the party and the state