在计划经济体制下非劳动要素收入被当作剥削 而受到批判,这种观念至今还严重地束缚着非公有制经济的发展．市场经济所追求的目标已转变为市场效益,这就要求我们在坚持劳动价值论的基础上,重视对使用价值运动过程的分析,从中探索出价值分配和归属的依据和方法,对非劳动要素收入的性质与作用做出新的价值判断,承认非劳动要素收入的现实合理性． The notion of non-labor income as a measure of exploitation under the planned economy has been criticized, which has so far severely constrained the development of the non-public economy. The goal pursued by the market economy has been transformed into market efficiency, which requires us to attach importance to the analysis of the process of using value based on the theory of labor value, and to explore the basis and method of value distribution and attribution, The nature and role of income make new value judgments, recognizing the realistic rationality of non-labor income.