在国企改革的过程中,我国对马克思主义的收入分配理论进行了继承和发展,逐步形成了符合我国国情的收入分配理论。然而,目前国有企业内部收入分配制度中存在的一些深层次的矛盾和问题也充分表现出来。要解决国有企业所存在的问题与困难,正确认识进一步改革的重要性,就应当采取相应的措施对国企分配制度进行改革。 In the process of the reform of state-owned enterprises, our country inherited and developed the Marxist theory of income distribution and gradually formed a theory of income distribution in line with China’s national conditions. However, at present, some deep-rooted contradictions and problems existing in the internal income distribution system of state-owned enterprises are also fully manifested. To solve the problems and difficulties existing in state-owned enterprises and to correctly understand the importance of further reforms, corresponding measures should be taken to reform the distribution system of state-owned enterprises.