Abstract: To deepen the reform of China's income distribution system,we need to achieve three transformations: 1) the transformation from the makeshift policy of “Let some citizens prosper first,” launched at the beginning of reform and opening up,towards a more populist approach of “Let the majority of the people prosper together;” 2) the transformation from “low incomes,low commodity prices” towards a greater dependence on technological and management innovation whereby to raise workers' incomes and the prices of some farm produce and resourcetype products step by step and in a differentiated way; and 3) the transformation from income redistribution to first-time income distribution and wealth redistribution.The current focus of reform should be on resolving the problem of some citizens' unfairly excessive possession of wealth.

Key words: income distribution , orientation of development , development strategy , transformation

摘要：  深化我国收入分配改革需要着重抓好三个转变：发展定位由改革开放之初的“让一部分人先富起来”转变到“使多数人都富起来”；发展策略由“低工资低物价”转变到“更多地依靠技术和管理创新”，在这个过程中，逐步、差别化地提高劳动者报酬、部分农副产品和资源类产品的价格；分配改革的重点由收入再分配转变到收入初次分配和财富再分配。当前的改革要特别关注和解决财富占有不公问题。

关键词:  收入分配 , 发展定位 , 发展策略 , 转变