关于我国按劳分配制度的思考

文章认为我国现行分配制度的弊病在于，不是以劳动作为分配的依据，而是以资历、职务等级作为分配的依据。分配制度改革的关键是首先应确认计量劳动的尺度。从目前来看，以市场价格作为计量劳动的尺度是唯一可行的办法。为此，至少要从三个方面着手改革。其一，首先要理顺价格关系才能理顺分配关系；其二，取消各种补贴，把福利性分配变为工资性分配；其三，建立交纳个人所得税制度，国家通过税收来调节分配关系，避免两极分化。

Pondering Over Chinese System of Distribution According to Work

The article argues that the present distribution system in China falls ill becausedistribution is not based on one's work,but on how many years of work, official position andadministrative grade. The key to reforming the distribution system is to firstly determine ameasurement for the work.At present,market price deems the only workable measurement.Therefore,the reform must be in 3 aspects to say the least.(1)Justify the price relationshipbefore the distribution relationship can be justified.(2)Get rid of all subsidies and change awelfare distribution into a wage distribution.(3) Establish personal income tax system and thestate can adjust the distribution relationship through taxation so to avoid a polarization into twoopposing extremes.