在对库兹涅茨倒Ｕ理论进行评析的基础上，对十九世纪以来人类社会生产力发展状况、特点、变化和对收入分配的影响进行了考察，提出了＂生产力特点及变化才是收入分配结构及变化的最终决定因素＂的观点，并论述了由此而产生的相关思路。 Based on the analysis of the inverted U theory of Kuznets, this paper examines the status, characteristics, changes and the distribution of incomes of mankind’s social productive forces since the nineteenth century. He proposed that “productivity characteristics and changes are the distribution of income Structure and change of the final determinants of ”point of view, and discussed the resulting ideas.