(,130024)[],,,,[];;;[]F0-0[]A[]1000-3541(2006)06-0127-04ReconstructingtheValueFoundationofIncomeAssignmentTheoryBreakthroughandDevelopmentoftheValueTheoryandAssignmentTheoryofMarxZHANGPeng-xia(InternationalRelationsInstitute,NortheastNormalUniversity,Changchun130024,China)Abstract:Sincelongago,Marxsvaluetheoryandhisassignmenttheoryhavemetsternchallengecomingfromdiscussionofthetheo2ryandthesocialpractice.Thekeyofreconstructingvaluetheoryistoclarifyhowthehumanlaborcreatesthevalue,andinthisfoundation,wecanscientificallyreplywhetherthehumanlaborisonlyfountainheadquestiontothevalue.Wecanknowthatthevaluecreatedbyhumanlaborcontainsthevaluebythematerializedbrainlaborcreated,thesurplusvaluecertainlyisnotallcreatedbyhumanlaboritself.Recon2structingvaluetheoryhasprovidedthetheorybasisfordistributionsystemcombiningthedistributionaccordingtoworkandaccordingtotheessentialfactor.Keywords:humanlabor;thematerializedbrainlabor;value;distributionofvalue[]2006-05-09,,,,[1](p11000),:,,[2],,,,,,,,,,,,,,,72120066(200)THENORTHERNFORUMNo16,2006TotalNo1200[3],,,,,,,;,,,,,[4](p123),,,,,,,,,,,,,,,,,,,[5](p152)()(),,,,,,,,,:t0A0,t1A1A0A1,A1=A0+A1t1,A0A1,A0A1,A1t1t0t1,,A0+A1=A0+(A1-A0)=A1t1A0+A1,A1,t0t1A0+A1,,A0,A1A1A0,tnAn=A0+A1+A2++An,:,,,,,,,,,,,,,,,821,,1.q=a(t)f(n,x0,x1,x2,t):q;a(t),a(t)t;f(n,x0,x1,t),,f,n,x0,x1,x2t2.,:[6](p1107):Qi=Ai(t)Fi(Ni,X0i,X1i,X2i,t)i=1,i=2,i=3,:fFi,n(x0,x1,x2,)Ni(X0i,X1i,X2i,)Fif,,Fif,,n,x0,x1,x2Ni,X0i,X1i,X2i3.Y,:Y=A(t)F(X1,X2,X3,t):A(t)XiN1(X01,X11,X21,),X2N2(X02,X12,X22,),X3N3(X03,X13,X23,)F,Fi,,,,1.,,x0x1x2x,a(t)n,q=f(x,t)q,q=f(x,t),,:q=x(fPx)+t(fPt),t(fPt),x(fPx)x,x(fPx)0,,2.,Qi=Fi(Xi,t),:Qi=Xi(FiPXi)+t(FiPt)3.Y=F(X1,X2,X3,t),:Y=[t(FPt)+X1(FPX1)]+[t(FPt)+X2(FPX2)]+[t(FPt)+X3(FPX3)]:Y=(v1+m1c)+(v2+m2c)+(v3+m3c):(v1+m1c)(v2+m2c)(v3+m3c):v1=t(FPt),m1c=X1(FPX1)v2v3m2cm3cv1m1c,vi()vi,:v1+v2+v3=(v1+m1v)+(v2+m2v)+(v3+m3v),:m1vm2vm3vY=(v1+m1c)+(v2+m2c)+(v3+m3c):Y=(v1+m1v+m1c)+(v2+m2v+921m2c)+(v3+m3v+m3c)=(v1+v2+v3)+(m1v+m2v+m3v)+(m1c+m2c+m3c)=V+MV+MC,m1cm2cm3c,m1cm2cm3c,:;,,,(v1+v2+v3),,,,,,,,,,,?,,,,,;,,,,,,:,[7](p1475),,,,,,,,,,,,,,,;,,,,,,,,,;,,[][1]1[M]1:,20041[2]1[J]1,2003(1)1[3]1[J]1,2006,(4)1[4]1[M]1:,20061[5]1[M]1:,20041[6]1[M]1:,20031[7]:4[M]1:,19721(,)[]031