Abstract: Distribution according to work is the distribution mode of the economic system of socialist public ownership, superseding the capitalist system of exploitation and providing an important practical basis for realizing the common prosperity of all people. Since the reform and openingup, with changes in the ownership structure and allocation of resources, distribution according to work and its implementation paths have been also evolving. In line with the change in the allocation of resources from planned to market, the implementation paths of distribution according to work have changed from productbased to marketoriented. Although this is different from the classic view of distribution according to work, it does not depart from the essential provisions of distribution according to work, and it is conducive to giving play to its advantages under the conditions of market economy. Meanwhile, the ownership relationship has shifted from a model of pure public ownership to that of diverse forms of ownership, which has gradually narrowed the scope of the implementation of distribution according to work and made it difficult to be compatible with the principle of distribution according to factors in the market economy theoretically. Distribution according to work in a sharing manner, through expanding the theoretical connotation of distribution according to work, can effectively exert the role of public capital and labor factors and is highly integrated with the market economy, which is an innovative transformation of distribution according to work under the conditions of socialist market economy in the new era.

Key words: distribution according to work, market economy, public capital, common prosperity 

摘要： 按劳分配是社会主义公有制经济的分配方式，是对资本主义剥削制度的否定，是实现全体人民共同富裕的重要制度基础。改革开放以来，随着我国所有制结构和资源配置方式的变化，与之相适应的按劳分配及其实现形式也在变化。与资源配置方式从计划转向市场相适应，按劳分配及其实现形式从产品型向市场型转变，尽管不同于按劳分配的经典观点，但没有脱离按劳分配的本质规定，且有利于发挥其在市场经济条件下的优势。与此同时，所有制关系从单一公有制转向多种所有制，使按劳分配的实现范围逐渐缩小，并且在理论逻辑上难以与市场经济按要素分配的原则相兼容。共享型按劳分配拓展了按劳分配的理论内涵，能够有效发挥公有资本和劳动要素的作用，与市场经济高度融合，是按劳分配在新时代社会主义市场经济条件下的创新性转化。

关键词: 按劳分配, 市场经济, 公有资本, 共同富裕