实现全体人民的共同富裕是社会主义的本质要求，也是中国式现代化的重要特征之一。然而，共同富裕不是同步富裕，共同富裕的实现是一个收入差距逐步缩小的长期过程，推进这一过程的重要任务是消除不合理的收入差距。本文旨在在一定的价值理论基础上提出一个判断我国现阶段收入差距是否合理的客观标准和分析框架，从而为深化分配制度、推进共同富裕提供理论依据和政策建议。本文的创新点主要体现在以下三个方面。一是以马克思主义政治经济学的方法论为指导，在对传统的价值和分配理论进行全面的分析、比较和借鉴的基础上，构建了一个用于判断收入差距是否合理的功能性分配模型，揭示了要素报酬与要素比较生产力正相关原理，阐明了我国现阶段判断初次分配收入差距是否合理的标准是要素报酬差距与要素贡献差距是否一致。二是针对我国城乡之间发展的不平衡，构建了一个引入居民分工与迁移决策的城乡两部门一般均衡模型，以城乡居民比较生产力的差别作为判断城乡居民合理收入差距的标准。从经验层面，对我国城乡居民收入分配合理性做出判定，揭示近二十年实际收入差距中50.2%都不是由于生产力差别形成的合理差距，并不具有价值基础。进一步，本文利用双重差分法，通过农村宅基地制度改革试点这一准自然实验，论证城乡土地同地不同权是导致收入差距不合理的主要原因。三是针对近年来我国城市行业间工资收入不平等状况，根据劳动的比较生产力与价值量正相关原理，将比较生产力纳入分位数分解，提出工资合理差距分布分解的新方法，对由于行业垄断导致的不合理工资差距进行了分析测算。研究结果表明，2019年，垄断行业与竞争行业平均工资差距中存在近20%的不合理性，其中最高收入群体和中低收入群体的不合理性更为突出。垄断利润和行政垄断是造成不合理工资差距的重要原因。本文认为，上述合理的收入差距是由现阶段生产力的的城乡之间和行业之间比较生产力的差别决定的，是符合中共十六大以来确立的各种生产要素按贡献参与分配的原则和制度的，有其存在的必要性、合理性和客观基础，而除此之外的不合理收入是由城乡二元户籍制度、土地制度以及市场不完善和行政垄断造成的， 应通过深化改革逐步加以消除，才能有效推进共同富裕的实现。
The achievement of common prosperity for all people is not only an essential requirement of socialism but also a critical feature of China‘s modernization. However, common prosperity does not mean simultaneous prosperity, and its realization is a long-term process of gradually reducing income inequality. The primary task of promoting this process is to eliminate unreasonable income inequality. This paper aims to propose an objective standard and analytical framework for judging whether China‘s current income gap is reasonable based on a certain value theory foundation, providing theoretical and policy guidance for deepening distribution systems and promoting common prosperity.This paper‘s innovative points mainly focus on three aspects. First, guided by the methodology of Marxist political economy, this paper constructs a functional distribution model for judging whether income inequality is reasonable by conducting a comprehensive analysis, comparison, and reference of traditional value and distribution theories. It reveals the positive correlation between factor remuneration and factor productivity, clarifying that the standard for judging whether the income gap in the primary distribution is reasonable in China is whether the difference in factor remunerations corresponds to the difference in factor contributions.Second, to address the unbalanced development between urban and rural areas in China, this paper constructs a general equilibrium model for two sectors (urban and rural) with consideration of labor division and migration decisions. The difference in comparative productivity between urban and rural households is taken as the standard for judging the reasonable income gap between them. From an empirical perspective, the paper makes judgments on the reasonableness of income distribution between urban and rural households, revealing that 50.2% of the actual income gap in the past twenty years was not based on productivity difference, thus, does not have a value basis. Furthermore, using the difference-in-differences method and taking the rural homestead system reform as a quasi-natural experiment, the paper demonstrates that different land rights between urban and rural regions is the main cause of unreasonable income gaps.Third, to address the inequality in wages between industries in recent years, this paper incorporates comparative productivity into the percentile decomposition and proposes a new method for decomposing the reasonable wage gap distribution. It analyzes and calculates the unreasonable wage gap caused by industry monopolies and reveals that in 2019, there was nearly 20% of unreasonable wage gap between monopolistic and competitive industries. The unreasonable wage gap was more pronounced in the highest income group and the low to middle-income group. Monopolistic profits and administrative monopolies are the significant reasons for the unreasonable wage gap.This paper argues that on the one hand, there is certain reasonable income gap that is inevitable, rational, and has an objective basis. The reasonable income inequality should be determined by the difference in comparative productivity between sectors. It conforms to the principles and systems established since the 16th National Congress of the Communist Party of China, where various production factors participate in distribution according to their contributions. On the other hand, unreasonable income inequality is caused by the dual household registration system, land system, imperfect market, and administrative monopoly, which should be gradually eliminated through deepening reforms to effectively promote the realization of common prosperity.
