剩余价值二分法与企业收入分配制度的改革

通过提出劳动股权、劳动股权计划(LSOP)、建立剩余价值二分法收入分配模型,丰富了按劳分配制度的具体内涵,剖析了国有企业体制改革引发收入分配问题的实质,比较了古典资本主义、经典社会主义不同体制下企业收入分配模式。实施剩余价值二分法,促进实现按劳分配、按要素分配二元分配制度的内在统一,为企业收入分配制度的深化改革提供创新资源。

On the Dualdistribution Method of Surplus Value and Deep Reforming Enterprise Revenue-Distribution System

Labour share and LSOP（ Labor Stock Ownership Plan）are put forward here as new concepts, meanwhile the dualdistribution method of enterprise surplus value is established as an important model. According to this model, traditional ＂distribution system according to labour＂ will have two plenty means,four problems in the reforming state enterprise are analysed, and enterprise revenue-distribution model in classical capitalism and socialism system are compared furter. It will promote deep reforming the state enterprise , and the union of the dualdistribution according to labour and production factors to practise the dualmethod of enterprise surplus value. Finally the suggestions are that the labour value theory should be rebuilt, and laws about labour interests should be set up,and indepentant labour union should be accepted to fasten the socialism system of Chinese features.