Abstract: Distribution according to work is a unique distribution system of socialism, while distribution according to factors is a ubiquitous distribution mechanism in market economies. In the context of the socialist market economy, the system under which distribution according to work is the mainstay while multiple forms of distribution exist alongside it has two implications: first, the coexistence of different distribution forms in economies with diverse forms of ownership; second, the coexistence of the system of distribution according to work and the market mechanism of distribution according to factors. The distribution system and distribution mechanism are categories at different theoretical levels. The socalled distribution according to factors is such a distribution mechanism: owners of production factors obtain income in market transactions according to factor prices; owners of capital obtain profits; owners of land obtain land rent; and owners of labor forces obtain wages. This mechanism applies to both nonpublic and public economies. Distribution according to work is a distribution system that is only applicable to socialist public ownership, and the same as the system of distribution according to capital in the private economy, which are both implemented in the form of distribution according to factors. On the one hand, the public deduction of labor products is realized through market mechanisms such as profits and interests from public capital and rent on public land; and on the other hand, the distribution of personal consumer goods according to work takes the form of monetary wages.

Key words: distribution according to work, distribution according to factors, socialist market economy, distribution system, distribution mechanism

摘要： 按劳分配是社会主义独有的分配制度，按要素分配则是市场经济普遍存在的分配机制。在社会主义市场经济条件下按劳分配与多种分配方式并存包含两层含义：其一是多种所有制经济的不同分配制度并存；其二是按劳分配制度与按要素分配的市场机制并存。分配制度与分配机制是不同理论层次的范畴。所谓按要素分配是这样一种分配机制：生产要素的所有者按要素价格在市场交易中获取收入，资本所有者获得利润，土地所有者获得地租，劳动力所有者获得工资。这一机制既适用于私有制经济，也适用于公有制经济。按劳分配是仅适用于社会主义公有制的分配制度，它与私有制经济中按资分配的制度一样，以按要素分配为实现形式。一方面，劳动产品的公共扣除通过公有资本的利润和利息，以及公有土地的租金等市场机制实现；另一方面，个人消费品的按劳分配以货币工资为实现形式。

关键词: 按劳分配, 按要素分配, 社会主义市场经济, 分配制度, 分配机制