【摘要】 习近平数据要素参与分配重要论述是马克思主义分配理论在数字经济时代的创新性发展，是我国收入分配理论在新时代的重大推进。这一重大理论成果可以从创新性贡献、方法论意蕴、实践指向三个层面来理解：创新性贡献展现了习近平数据要素参与分配重要论述的理论贡献和实践创新；方法论意蕴表现为数据要素参与分配的目标论、价值论和策略论；实践指向的主要内容是通过有效的制度安排构建数据要素参与分配的长效机制。习近平数据要素参与分配重要论述指明了数据要素参与分配的新路径，开拓了马克思主义分配理论的新境界，引领了新时代新征程共同富裕的新发展。更多还原

【Abstract】 Xi Jinping’s important exposition on the participation of data elements in distribution is the innovative development of Marxist distribution theory in the digital economy era, and a major advancement of China’s income distribution theory in the new era. This major theoretical achievement can be understood from three perspectives: innovative contribution shows the theoretical contribution and practical innovation of Xi Jinping’s important exposition on the participation of data elements in distribution; methodological implication shows the goal theory, axiology and strategy theory of the participation of data elements in distribution; and the main content of practice is to build a long-term mechanism for the participation of data elements in distribution through effective institutional arrangements. Xi Jinping’s important exposition on the participation of data elements in distribution points out the new path of data elements participating in distribution, opens up a new realm of Marxist distribution theory, and leads the new development of common prosperity in a new era.更多还原