本文提出深入研究社会主义劳动和劳动价值论的基础性工程是对劳动的含义进行拓展。在此基础上 ,本文认为 ,从总体上来说 ,第三产业的劳动应视为创造价值的生产性劳动 ;科技劳动往往含有知识财产因素 ,科技劳动在经济发展中具有独特的创新力 ;管理劳动是高级的智力劳动 ,它体现了人类劳动独具的组织力。因此现阶段我国的分配制度必须正确对待生产要素参与价值分配的现实性和合理性以及资本在经济增长中的贡献。 This paper proposes that the basic project of studying socialist labor and labor theory of value is to expand the meaning of labor. On this basis, this article argues that, generally speaking, the labor in the tertiary industry should be regarded as productive labor for creating value; the labor in science and technology often contains elements of intellectual property; the science and technology labor has unique innovation power in economic development; Is a high level of intellectual work that embodies the unique organizational power of human labor. Therefore, at this stage, the distribution system in our country must correctly treat the reality and rationality of the participation of production factors in the distribution of value and the contribution of capital in economic growth.