摘要
按生产要素分配是我国分配制度上的一次革命。但按生产要素分配绝非我们的创新。马克思在他的“整体价值论”———价值创造、价值实现、价值分配理论中 ,对按生产要素分配作了科学的论述。本文在阐述马克思“价值论”的基础上分析按生产要素分配 ,进而论证它的科学含义与合理性 ,以及我国实行按劳分配与按生产要素分配相结合的必然性。
The distribution by production factors is a revolution in our distribution system.But it is not our innovation at all.It is analysed scientificly in Marx's works,“Aggregate Axiology”.This essay discusses the distribution by production factors based on Marx's axiology,further demonstrates its scientific meaning and its reasonableness and also the necessity for us to carry out the distribution by production and the combination of the distribution of by production factors.
出处
《税务与经济》
北大核心
2001年第1期41-44,共4页
Taxation and Economy
关键词
价值分配
分配制度
按生产要素分配
中国
马克思
Value distribution
distribution system
distribution by production factors
