一、国家与企业的社会关系决定其分配关系马克思在《哥达纲领批判》一书中谈及社会总产品的分配时,提出了社会总产品必须经过六项扣除和两层分配的思想。这六项扣除就是社会总产品的第一层次分配。社会总产品减去“用来补偿消费掉的生产资料的部分”,实质上就是本文中所论及的企业经济利益。第二层次分配,即在全社会范围内对个人消费品进行按劳分配。马克思的这种设想,是以社会生产力的高度发展和单一的社会所有制关系为前提条件的。而现实中的社会主义却不具备这种经济条件,以致于使国家不可能指令性地向企业作直接扣除,不可能全方位地向每个企业进行保 I. The Social Relationship between the State and the Enterprise Determines the Distribution According to Marx’s Critique of the Gotha Program, when talking about the distribution of the total social product, Marx put forward the idea that the total social product must go through six deductions and two levels of distribution. These six deductions are the first level of distribution of total social products. The total social product minus the “portion used to compensate for the consumption of the means of production” is, in essence, the economic interest of the enterprise discussed in this article. The second level of distribution, that is, within the context of the entire distribution of personal consumer goods according to work. This assumption of Marx is based on the prerequisite of a high degree of social productive forces and a single social ownership. However, in reality, socialism does not have such economic conditions that it is impossible for the state to make mandatory direct deductions from the enterprises, and it is impossible to guarantee all enterprises in all aspects