党的十六大确立了新的按要素分配原则,是对传统的马克思劳动价值论的新突破,也是我国分配制度改革的新突破。要素分配原则与要素价值决定论是统一的,要正确认识和处理与劳动价值论、公平分配、剥削、中等阶级发展的关系问题。 The 16th National Congress of the Communist Party of China established a new principle of distribution according to the essential elements, a new breakthrough in the traditional Marxist labor value theory and a new breakthrough in the reform of the distribution system in our country. The principle of factor distribution and element value determinism are unified, and we must correctly understand and handle the relationship with labor theory of value, fair distribution, exploitation and development of middle class.