本文通过对我国收入分配体制的变化,论述了计划经济、市场经济下的按劳分配,从公平与效率的角度,指出了其弊端。同时,根据党的十六大提出的分配理论,充分论证了在新的时期社会主义的分配应该是按生产要素贡献的大小进行,并提出了如何对剩余进行分配才能效率优先,兼顾公平。 Through the change of the income distribution system in our country, this paper discusses the distribution according to work under the planned economy and the market economy, and points out its disadvantages from the angle of fairness and efficiency. At the same time, according to the distributive theory put forward by the 16th CPC National Congress, it is fully demonstrated that the distribution of socialism should be based on the contribution of factors of production in the new period and that the question of how to allocate the surplus should give priority to efficiency and give consideration to fairness.