略论按资本要素分配

On the Distribution according to the Capital Factors

党的十五大确立按资分配的合理合法地位，既不是马克思剩余价值理论过时了，也不是对资本、土地和劳动共同创造价值的三要素论无条件地接受、认同了，而是我国改革开放实践对马克思剩余价值理论的重大发展与贡献。理论的扭曲导源于研究工作的疏漏，其深层次的根源在于把物化劳动与资本等同起来，在于把生产要素与经营要素混同。

The authors hold that the distribution policy according to the capital factors establishedat the 15th plenary session of CPC is fair and lawful. Since China has been carrying out thepolicy of reform and opening to the outside world,the practice is a valuable development andcontribution to Marx's theory of surplus value. Some other comments about production factors and operation factors are also presented in the paper.