马克思经济学收入分配理论的核心范畴及启示  

The Core Category and Revelation of Income Distribution Theory in Marxist Economy

作　　者：韩文龙 谢璐 Han Wen - long;Xie Lu(Economic School, Renmin University of China, Beijing 100872;Business School, Chengdu University of Technology, Chengdu Sichuan 61005)

机构地区：[1]中国人民大学经济学院,北京100872 [2]成都理工大学商学院,四川成都610059

出　　处：《经济纵横》2018年第5期38-45,共8页Economic Review Journal

基　　金：国家社科基金重大项目"中国特色社会主义政治经济学研究"(编号:2015MZD006)的成果

摘　　要：马克思的收入分配理论建立在历史唯物主义和科学的劳动价值论、剩余价值论基础之上,具有科学性和生命力,因而理所当然成为我国分配制度改革的理论基础。现阶段,我国收入分配制度改革应以马克思收入分配理论为指导,坚持劳动价值论和按劳分配原则,在发展经济的同时逐渐提高劳动者的报酬占比;进一步解放和发展生产力,缩小地区之间和城乡之间的收入差距;增强税收、转移支付和社会保障制度在再分配领域的调节作用;构建利益共享机制;更好发挥政府在收入公平和缩小收入差距中的作用,最终实现共同富裕。Marx＇s theory of income distribution is based on historical materialism and scientific labor theory of value and surplus value theory. It has scientific nature and vitality. Therefore, Marx＇s theory of income dis- tribution has naturally become the theoretical basis for the reform of China＇s distribution system. At this stage, China＇s income distribution reform should be guided by Marx＇s income distribution theory, adhere to the princi- ple of labor value theory and distribution according to labor. At the same time, with the economic develop- ment, the proportion of workers＇ pay need to gradually raise, and to further emancipate productivity and devel- op productivity, to narrow the income gap between regions and between urban and rural areas, to enhance the regulation of tax, transfer payment and social security system in redistributive field, to construct benefit sha- ring mechanism. We should give full play to the role of the state in the fairness of income and narrow the in- come gap, and ultimately achieve common prosperity.

关 键 词：劳动价值论 收入分配 马克思 

分 类 号：F124.7[经济管理—世界经济]