我国公有制的主体地位决定了我们必须坚持按劳分配,同时我国又在进行社会主义市场经济体系建设。在这样的前提条件下,如何使马克思主义按劳分配理论在社会主义市场经济条件下体现效率优先,兼顾公平,更好的为社会主义现代化建设服务,是摆在我们面前的又一个难题。本文通过对马克思主义按劳分配理论在我国社会主义市场经济条件下出现的新情况、新问题进行分析。从而得出马克思主义按劳分配理论是必须坚持的,同时马克思主义按劳分配理论是发展的,与时俱进的,要在市场机制的作用下不断推进和深化对马克思主义按劳分配理论的认识。 The dominant position of public ownership in our country determines that we must adhere to the distribution according to work and at the same time our country is carrying on the construction of a socialist market economy system. Under such preconditions, how to make Marxism’s theory of distribution according to work in accordance with the principle of efficiency in socialist market economy reflect the priority of efficiency, give consideration to fairness and serve the socialist modernization better. This is another difficult problem facing us. This article analyzes the new situation and new problems appearing under the socialist market economy of Marxism according to work distribution theory. Therefore, it is necessary to insist that Marxism must adhere to the theory of distribution according to work. At the same time, Marxism develops with the theory of distribution according to work and keeps pace with the times. Under the function of market mechanism, it is necessary to continuously promote and deepen the Marxist theory of distribution according to work understanding.