随着改革开放的不断发展和市场化改革的不断推进，收入分配和贫富分化问题引起了我国社会各界的广泛关注。如何看待并解决当前我国的贫富分化问题，不仅仅是中国特色社会主义理论必须回应的理论问题，也是坚定广大人民群众社会主义信念，实现国家长治久安，推进社会主义现代化建设可持续发展的现实问题，具有重要的理论意义和现实意义。 当前学术界从不同角度、不同层面对收入分配和贫富分化问题进行了较全面的分析，但大都缺乏马克思主义的理论指导。本文在总结前人研究的基础上，站在马克思主义的视角，首先对马克思主义收入分配理论进行了系统的总结和阐述。从空想社会主义者关于收入分配的思想到马克思、恩格斯科学收入分配理论的创立，再到后来列宁、斯大林对马克思主义收入分配理论的发展，最后到新中国成立以来在收入分配理论上的发展实践，马克思主义的收入分配理论经历了较长时期的历史发展，并在实践的发展过程中不断创新，日趋完善。 站在马克思主义收入分配理论的视角，本文对困扰当前我国的贫富分化问题进行了客观的分析。从基尼系数来看，当前我国的贫富分化问题与其他国家同等发展阶段相比，已经相当严重，且有愈演愈烈之势。究其原因，根本上与我国所有制结构的变化和分配体制的不完善息息相关，同时也有国家宏观调控不到位和劳动力素质差异的相关因素。总体看来，当前我国的贫富分化现象是在发展中出现的问题，还没有出现阶级分化与对立的具有全局性和绝对性的两极分化现象。 面对日趋严重的贫富分化问题，我们应着眼于完善收入分配制度改革，逐步减小贫富分化，才能最终实现共同富裕。首先，应在全社会牢固树立“共同富裕”的收入分配观念，正确把握好公平与效率的关系，更加注重公平，同时协调发挥市场、政府和社会在收入分配中的不同作用。在这样的原则指导下，着眼于完善社会主义市场经济体制，巩固和加强公有制的主体地位，提高居民收入和劳动者报酬，规范收入分配秩序；完善再分配体系，充分发挥政府的宏观调控作用，通过税收、财政、社保等手段加大对收入分配的调节力度；坚持“调高、扩中、保低”的收入分配改革思路，积极构建“橄榄”型财富分配格局，进一步理顺分配关系，提高低收入者收入水平，扩大中等收入者比重，有效调节过高收入、取缔非法收入，以此缓解贫富差距进一步扩大的趋势，使全体人民共享改革开放和社会主义现代化建设的成果，最终实现共同富裕。

With the continuous development of the reform and opening up and the development of the market-oriented reform, the problem of the income distribution and polarization between the rich and the poor has caused extensive concern of our society. How to think and solve the problem of polarization between the rich and the poor in present China, is not only a theoretical problem which should be answered by the Chinese characteristic socialism theory, but also a realistic problem which helps firming the socialist beliefs of the masses, realizing national stability and promoting the socialist modernization to develop sustainably, and has important theoretical and practical significance. The current academics have analyzed the problem of the income distribution and polarization between the rich and the poor comprehensively from different angles and different levels, but most of them lack of the theoretical guidance of Marxism. Based on the conclusion of the former research, this thesis has a systematic conclusion and description firstly in the income distribution theory of Marxism, standing in the perspective of Marxism. From the thoughts of the idealistic socialist on the income distribution to the foundation of the scientific income distribution theory by Marx and Engels, then later to the development of the income distribution theory of Marxism by Lenin and Stalin, and finally to the developing practice in the income distribution theory of socialism with Chinese characteristics, the income distribution theory of Marxism has experienced a relatively long period of historical development, and is developing towards constant innovation and increasing perfection in practice. Under the guidance of the income distribution theory of Marxism, this thesis has a rational analysis on the problem of polarization between the rich and the poor which is plaguing our country at present. Judging from the Gini coefficient, the problem of polarization between the rich and the poor in present China is quite serious compared with the same stage of development in other countries, and is becoming even more serious. The reason is because of not only the historical inevitability caused by the phase of economic development and the human capital differences, but also the subjective factors on the imperfect distribution system and the inadequate macro-control of the state. Overall, the problem of polarization between the rich and the poor in present China is growing in the development, and the overall and absolute polarization phenomenon which leads to the class differentiation and opposing has not appear. Facing the more and more serious problem of polarization between the rich and poor, we should focus on perfecting the reform of the income distribution system, in order to reduce the polarization between the rich and the poor gradually and realize the common prosperity eventually. First, establish the income distribution concepts of the "common prosperity" firmly in the whole society, and grasp the relation between fairness and efficiency correctly with more attention paid to fairness, and meanwhile, make the market, the government and society play the different effect in the income distribution coordinated. Under the guidance of such a principle, focus on improving the socialist market economic system, increasing the household income and the laborer compensation, regulating the income distribution order; and perfecting the redistribution system, giving full play to the government's macro-control role, increasing the income distribution adjustment dynamics through the means of taxation, finance and social security; and adhering to the reform idea of "raise, extension and keep low" in the income distribution, constructing the "olive" type of the wealth distribution pattern actively , improving the distribution relationship ,raising the income level of the low-income earners, expanding the proportion of middle-income earners, regulating too high income effectively and banning the illegal income ,in order to ease the further expanded tendency of the gap between the rich and the poor , make all the people share the achievement of the reform and opening up and the socialist modernization, and achieve the common prosperity finally.