摘要
西方经济学分配理论中按要素所有权进行分配的思想及政府参与社会收入再分配的理论对我国分配制度的改革和完善很有借鉴意义。为此在分配问题上我们应把按劳分配与按要素分配有机结合起来，并坚持效率优先兼顾公平的原则。
： For the reform and perfection of the distribution system in our country, lessons should be drawn from the western economical distribution theory --to distribute according to the ownership of the essential factors of production, and government participating the redistribution of social income. Therefore, we should combine distributing according to one's work with distributing according to one's ownership of essential factors, and adhere to the principle--while putting efficiency in the first place fairness should also be considered.
