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按要素分配的实质是按劳分配
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[摘要] : 本文通过深入理解马克思的劳动价值论和按劳分配理论，结合党的十六届三中全会 “关于完善社会主义市场经济若干问题的决定”中提出收入分配政策，从反面批驳了“劳动价值论”过时论和生产要素价值论，又从正面阐述了马克思劳动价值论的科学性。文中重点分析了现有收入分配制度对马克思收入分配理论的继承与发展。
[关键词]：劳动价值论，收入分配， 生产要素
Abstract: After having a further understanding on Labor Value Theory and the Theory of Income Distribution According to Work by Marx, combined with the policy of income distribution in “Decisions on Certain Issues of Perfecting Socialist Market Economic System” put forward at the Third Plenary Meeting of the 16th CPC National Conference, this essay refutes some beliefs such as out-of-date of Labor Value Theory and Value Theory of Production Factors, positively adheres to the rightness of Labor Value Theory. And this essay emphasizes that the current income distribution system in China inherits and develops Marx’s theory of income distribution.
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