十五大报告依据邓小平理论和我国国情,对分配理论和分配方式实现了一次新的突破,提出:“坚持按劳分配为主体、多种分配方式并存的制度。把按劳分配和按生产要素分配结合起来……允许和鼓励资本、技术等生产要素参与收益分配”。对这一重大理论突破该如何认识,按资分配是不是剥削?须依据邓小平理论和改革实践给予阐释。笔者想从四个方面提出一些个人看法,与读者一道学习讨论。首先,从实践看,多种分配方式特别是按资与按其他生产要素分配已是社会主义初级阶段中国社会分配领域里的一个事实,是一种客观存在。对这 According to Deng Xiaoping Theory and China’s national conditions, the 15th National Congress of the Communist Party made a new breakthrough in the theory of distribution and the mode of distribution and put forward the following: “The system of keeping distribution according to work as the mainstay and the mode of distribution of various kinds of distribution in place, The combination of factor allocation ... allows and encourages the participation of capital, technology and other factors of production in the distribution of income. ” How do we understand this major breakthrough in theory? Is exploitation not distribution according to capital? We must give explanations based on Deng Xiaoping Theory and reform practice. I would like to put forward some personal opinions from four aspects and study and discuss with readers. First of all, from a practical point of view, it is an objective reality that a variety of distribution methods, especially the allocation of capital and other factors of production, are already a fact in the social distribution of China in the initial stage of socialism. To this