新时代中国特色社会主义收入分配制度发展的历史进程与逻辑阐释  

Historical Process and Logical Interpretation of the Development of the Income Distribution System under Socialism with Chinese Characteristics in the New Era

作　　者：童俊 彭必源 TONG Jun;PENG Biyuan(Department of Business Administration,Moutai Insititute,Renhuai Guizhou 564507,China)

机构地区：[1]茅台学院工商管理系,贵州仁怀564507

出　　处：《湖北第二师范学院学报》2025年第3期29-34,共6页Journal of Hubei University of Education

基　　金：2024年贵州省高校哲学社会科学研究专项(党的二十届三中全会精神研究)。

摘　　要：党的十八大以来,我国对新时代中国特色社会主义分配制度进行了深入探索和发展。在宏观分配制度方面,提出了由市场评价贡献、按贡献分配收入的初次分配,通过税收、转移支付等手段的再分配,以及发展社会慈善事业的三次分配制度。本文以党和政府的重要决定及相关文件为依据,结合国家对收入分配制度体系建设的实践,从理论和实际出发,梳理并归纳了初次分配、再分配和三次分配制度的提出及其演进过程。同时,运用马克思主义经济理论进行阐释,论证了从“按劳动分配为主体,多种分配方式并存”发展为三次分配制度的必然性和必要性。具体而言,在初次分配中,通过市场决定生产要素的贡献并按贡献分配收入;在初次分配的基础上,通过税收和转移支付等实现再分配;在此基础上,鼓励社会各界参与社会福利事业,实现第三次分配。本文从理论依据与实践要求的角度,对新时代分配制度的构建进行了系统分析。Since the 18th National Congress of the Communist Party of China,in-depth exploration and development of the income distribution system under socialism with Chinese characteristics in the new era have been carried out.At the macro level,the income distribution system has been proposed to include:primary distribution based on market evaluation and contribution,secondary distribution through means such as taxation and transfer payments,and tertiary distribution achieved by developing philanthropic undertakings.This paper,based on key decisions and documents issued by the Party and government,and combined with the practical construction of the national income distribution system,reviews and summarizes the proposal and evolution of the primary,secondary,and tertiary distribution systems from both theoretical and practical perspectives.Using Marxist economic theory,the paper demonstrates the inevitability and necessity of the transition from“distribution according to labor as the mainstay,coexisting with multiple forms of distribution”to a three-tiered distribution system.Specifically,in primary distribution,income is allocated based on the market-determined contribution of production factors;in secondary distribution,redistribution is achieved through mechanisms such as taxation and transfer payments;and in tertiary distribution,all sectors of society are encouraged to participate in welfare and charitable activities.It also provides a systematic analysis of the construction of the income distribution system in the new era from the perspectives of theoretical foundations and practical requirements.

关 键 词：新时代中国特色社会主义 收入分配制度 制度演进 

分 类 号：I106.4[文学—世界文学]