【摘要】 准确评估当前收入分配格局，有助于优化收入分配关系并推进共同富裕。基于政治经济学原理，将劳动报酬还原为价值量进行计量，并基于此对劳动报酬占比与差距的变动展开研究。结果显示：中国的劳动报酬占比以2005年为拐点先降后升，从2002年的48.91%降至2005年的44.23%,后升至2012年的53.99%,2012—2020年则呈现出小幅波动，2020年为53.38%。以基于劳动报酬价值水平计算的泰尔指数可反映中国的劳动报酬差距，全国泰尔指数由2012年的0.079 3降至2017年的0.057 6,各省泰尔指数也普遍下降，党的十八大以来劳动报酬平衡程度显著提升。其中，省内劳动报酬差距是总体劳动报酬差距的主要组成部分，而城乡消费结构差异一方面具有趋同趋势，另一方面也对劳动报酬差距起到了抑制作用。此外，通过计量分析发现伴随着生产效率提高，工人时薪持续上升，且劳动报酬差距显著缩小，其说明保持工资增速不低于全劳动生产率增速是促使劳动者分享到经济发展成果并逐步实现共同富裕的重要前提。更多还原

【Abstract】 Accurately assessing the current income distribution pattern helps to optimize income distribution relationships and promote common prosperity.This article is based on the principles of political economics, reducing labor remuneration to value for measurement, and conducting research on the changes in the proportion and gap of labor remuneration based on this.The results show that the proportion of labor remuneration in China first decreased and then increased at the turning point of 2005,from 48.91% in 2002 to 44.23% in 2005,and then increased to 53.99% in 2012.From 2012 to 2020,there was a slight fluctuation, with 53.38% in 2020.The Theil index calculated based on the value level of labor remuneration can reflect China’s labor remuneration gap.The national Theil index decreased from 0.079 3 in 2012 to 0.057 6 in 2017,and the Theil index in various provinces also generally decreased.Since the 18th National Congress of the Communist Party of China, the balance of labor remuneration has significantly improved.Among them, the labor remuneration gap within the province is the main component of the overall labor remuneration gap, and the urban-rural consumption structure difference has a trend of convergence on the one hand, and also has a restraining effect on the labor remuneration gap on the other hand.In addition, through econometric analysis, it was found that with the improvement of production efficiency, workers’ hourly income continued to rise, and the gap in labor remuneration significantly narrowed.This indicates that maintaining wage growth rates not lower than the growth rate of total labor productivity is an important prerequisite for promoting workers to share in the fruits of economic development and gradually achieve common prosperity.更多还原