Phân phối thu nhập cá nhân trong nền kinh tế thị trường định hướng xã hội chủ nghĩa và sự vận dụng vào thực tiễn công ty truyền tải điện 1

BO GIAO DUC VA DAO TAO
TRUdNG DAI HOC KINH TE QUOC DAN HA NOI
■

■

■

DAU DtfC KHCil

PHAN PHOI THU NHAP CA NH AN TRONG NEN KINH
TE THI TROONG DINH HUONG XHCN VA SO VAN
DUNG VAO THOC TIEN CONG TY TRUYEN TAI DIEN1
■

■

■

■

■

■

■

LU AN VAN TH AC ST KIN H TE

Chuyen nganh:
Kinh te Chinh tri XHCN

Ngtfcti htfdng dan: PGS. TS. Tran Binh Trong

DAI HOC KTQD

TRUNGTAfifHS
THONG TIN THU VIEN

not 2002


Pfoi xin lay to tony diet tin mu cdc Ptkdiy, (^d yido, doc diet Id PGS. TS. Phan PSink Phony nd cdc
(Ptido

Phien tof PSo mon PiPink to dunk hi; PGS. TS. @dm Van

jVkue nd cdc PTkdy, <^d yido Ptlkoa PPau *3)ai koc cany nkidu Pfido
nien tckdc cua Phtdfna
(lai
koc
CKink toPlace dan dPa noi
dd tan
<7
•
•
•
•
link

dd, ktftfny ddn nd mat kkoa koc de koan tkdnk ddn

ludn nan ndy!

PPkdn fkot tku nkdf cd nkdn hony non kink to Iki tutefny

dink lutefny PKa koi Hid nylua Id mol de tdi kko, flute laf cd nd
Id
ludn
nd Hute
lidn. Ptd ddn Ikon dd co nkidu nd fate
nd cd
(7
•
•
•

ydny nlutny ckdc ckdn kkony hank kkoi nkdny Ikieu toil Pi Ike

tdc yid mony muon nkdn ddtfc nkidu y /cion deny ydf cua Hay

ni• de ddn ludn
nan ndu
ngdu
mot
koan tkidn
ktfn.
•
V
V V
•

•
'Kot tan nda, xin han hon^ cam

MUC
LUC
•
•
Trang

Md DAU............................................................................................................. 1

1. Tinh cap thiet cua de tai............................................................................ 1
2. Muc dich nghien cum................................................................................. 2
3. Doi tuong va pham vi nghien cun.............................................................2

4. Phuong phap nghien cuu...........................................................................2

5. Nhung dong gop cua luan van.................................................................. 3
6. Ket cau cua luan van................................................................................. 3

NOIDUNG
Chuang 1. LY LUAN CHUNG VE PHAN PHOI THU NHAP CA NHAN

TRONG NEN KINH TE THI TRUdNG DINH HUdNG XHCN
1.1. Nhung van de co ban ve phan phoi thu nhap ca nhan

4
4

1.2. Quan diem cua chu nghia Mac-Le nin ve phan phoi thu nhap

ca nhan trong CNXH........................................................................... 11
1.2.1 Quan diem Mac - xft ve phan phoi thu nhap trong CNXH ............... 11
1.2.2. Quan diem cua Le - nin ve phan phoi thu nhap ca nhan trong nen
kinh te hang hoa XHCN (then ky chinh sach kinh temcri).............. 17
1.3. Mot so ly thuyet hien dai ve phan phoi thu nhap trong

nen kinh te thi trudmg.......................................................................... 20

1.3.1. Ly thuyet cua John Bates Clark........................................................ 20
1.3.2. Ly thuyet "Thu nhap ngang nhau" cua A.C.Pigou........................... 27
1.3.3. Ly thuyet dudng cong Lorenz va he so Gini.................................... 22

1.4. Phan phoi thu nhap ca nhan trong nen kinh te thi trudmg

dinh hudmg Xa hoi Chu nghia d Viet Nam......................................... 23
1.4.1. Su da dang ve hinh there phan phoi thu nhap ca nhan.......................23
1.4.2. Phan phoi theo lao dong la hinh thuc phan phoi dac trimg
cua nen kinh te thi trucmg dinh hudmg XHCN................................. 25
1.4.3. Dac diem cua phan phoi thu nhap ca nhan trong nen kinh
te thi trucmg dinh hudmg XHCN d Viet nam................................... 28
1.4.4. Qua trinh thuc hien phan phoi thu nhap ca nhan d doanh nghiep
trong nen kinh te thi trucmg dinh hudmg XHCN.................................29


1.5. Kinh nghiem cua Trung quoc ve phan phoi thu nhap

ca nhan trong nen kinh te thi trudng XHCN

32

1.5.1 Cai each phuong thuc kinh doanh va su dieu chinh quan he
phan phoi giua doanh nghiep vdi Nha nude.................................... 33
1.5.2 Thuc hien hai cap phan phoi............................................................ 35
1.5.3 Cai each tidn luong.......................................................................... 36
Chuwng 2. HIEN TRANG PHAN PHOI THU NHAP CA NHAN CUA CONG TY

TRUYEN TAI BIEN 1 TRONG QUA TRINH CHUYEN SANG
KINH TE THI TRUdNG DINH HUdNG XHCN

37

2.1 Nhhng net dac thu cua san xuat kinh doanh dien lire noi chung
va Truyen tai dien noi rieng cd anh hudng den viec giai quyet

quan he phan phoi thu nhap ca nhan.................................................37

2.1.1 Su hinh thanh va phat trien cua nganh dien..................................... 37
2.1.2 Vai tro, dac diem san xuat kinh doanh cua nganh dien
co anh hudng den phan phoi thu nhap ca nhan................................ 43
2.1.3 Dac diem san xuat kinh doanh cua nganh Truyen tai dien
cd anh hudng den viec giai quyet quan he phan phoi
thu nhap ca nhan..............................................................................57
2.2 Quan he Tich luy - Tieu dung trong phan phoi thu nhap cua nganh

dien noi chung va nganh Truyen tai dien noi rieng

53

2.3 Chi phi tien luong trong gia thanh san xuat dien nang va anh hudng
cua no toi ket qua san xuat kinh doanh nganh dien

56

2.4 Thuc trang cac hinh thuc phan phoi thu nhap ca nhan trong

Nganh Dien va Cdng ty Truyen tai dien 1

58

2.4.1 Phan phoi tien luong......................................................................... 58
2.4.2 Phan phoi tien thudng Van hanh an toan.......................................... 67
2.4.3 Phan phoi thu nhap ca nhan ket hop vdi cac hinh there
khuyen khich tinh than ngudi lao dong........................................... 62
2.4.4 Phan phoi thong qua quy tieu dung cong cong................................. 63
2.5. Danh gia hien trang cac hinh thuc phan phoi thu nhap ca

nhan trong nganh dien va trong Cong ty Truyen tai dien 1

64


Chitons 3. QUAN DIEM VA GIAI PHAP NHAM HOAN THIEN PHAN PHOI

THU NHAP CA NHAN TRONG CONG TY
TRUYEN TAI DIEN 1........................................................................ 70

3.1 Muc tieu chien ltroc phat trien nganh dien........................................ 70

3.2 Quan diem dinh hudng nhfim hoan thien quan he phan phoi

thu nhap ca nhan trong Nganh Truyen tai dien
3.2.1 Phan phoi thu nhap ca nhan trong nganh dien phai

71

dap ung yeu cau cua cac quy luat kinh te thi trudng........................ 71
3.2.2 Phan phoi thu nhap ca nhan phai tren co so bao dam su phat trien
hai hoa cua nganh dien va cua ca nen kinh te quoc dan....................... 72
3.2.3 Phan phoi thu nhap ca nhan phai coi con ngudi la chu the,
la trung tarn cua cac qua trinh kinh te - xa hoi................................. 73

3.3 Mot so giai phap gop phan hoan thien phan phoi thu nhap
ca nhan tai Cong ty Truyen tai dien 1...............................................74
3.3.1 Phan phoi thu nhap ter nguon tien luong theo nang suat,chat
ltfpng va hieu qua cua lao dong trong nganh Truyen tai dien............... 74

3.3.2 Phan phoi thu nhap ca nhan tur nguon tien thudng VHAT gdn
vdi chat luong van hanh, an toan cua con ngucfi va thiet bi.................. 79
3.3.3 Phan phoi thu nhap ca nhan theo hinh thuc mui nhon..................... 84

3.3.4 Phan phoi thu nhap ca nhan tir quy tieu dung cong cong................ 86
3.3.5 Cac hinh thiic phan phoi thu nhap ca nhan khac..............................87
3.3.6 Ket hop cac hinh thiic phan phoi thu nhap ca nhan
noi tren vdi cac bien phap kfch thich thi dua................................... 88

3.4. Nang cao chat luong dan chu co so, tao tien de de phan cap cac

mat quan ly ky thuat nghiep vu, hoan thien co che quan ly

89

3.5 Mot so kien nghi nhhm hoan thien co che phan phoi thu nhap

91

3.5.1 Kien nghi vdi Nha nude nhlm hoan thien co che tien luong noi chung

91

3.5.2 Kien nghi vdi nganh dien................................................................. 93

KET LUAN.......................................................................................................... 98
PHU LUC

DANH MUC TAI LIEU THAM KHAO


DANH MUC KY HIEU VIET TAT TRONG LUAN VAN
•

•

•

SO
TT
1

Chu nghia Xa hoi

CNXH

2

Xa hoi Chu nghia

XHCN

3

Chu nghia Cong san

CNCS

4

Cong san Chu nghia

CSCN

5

Can bo, Cong nhan

CB,CN

6

Quan ly van hanh

QLVH

7

Van hanh an toan

VHAT

NOI DUNG

KY HIEU

DANH MUC BANG, BIEU, BIEU DO DUNG TRONG LUAN
VAN
SO
TT

TEN BANG, BIEU

TRANG

1

Bieu tong hop khoi luong dirdmg day va tram
Truyen tai dien den 31/12/2001

41

2

Bieu do 1: Cong suat cua He thong dien Viet nam
giai doan 1985 - 2001

41

3

Bieu do 2: Toe do tang trudmg dien san xuat va
dien thirong pham giai doan 1985 - 2001

42

4

Bieu do 3: Tang trirdng phu tai He thong dien Viet
nam tdi nam 2020

42

5

Bieu do 4: Ty trong dien san xuat theo loai nguon
phat

44

6

Bieu do 5: Ty trong cong suat theo loai nguon phat

45

7

Bieu do 6: Cong suat he thong dien Quoc gia thang
6/2002 va ngay 21/5/2002 (Ngay co Pmax lcm nhat)

46

8

Bieu ty le ton that dien nang

47

9

Bieu phan bo, sir dung quy phuc loi hang nam
Cong ty Truyen tai dien 1

87


1. TINH CAP THIET CUA DE TAI
Phan phoi la mot quan he phuc tap. No khong phai la mot hien tuong kinh

te rieng biet ma la mot khau quan trong trong qua trinh tai san xuat, dong thdi
con la mot trong ba mat cua he thong quan he san xuat, co lien quan true tiep

den lqi ich kinh te cua cac to chuc, cac chu the va cac ca nhan trong xa hoi.

Chfnh vi vay ma th lau no da tro thanh van da nhay cam, chi phoi su van dong
cua cac qua trinh kinh te - xa hoi. Mac va Lenin trong tac pham cua minh da

thng ban nhieu ve phan phoi. Tren the gidi va 0 trong nudc cung da thng co
nhieu bai bao, nhieu de tai, cong trinh khoa hoc nghien cuu ve phan phoi. Song

kinh te thi trudng dinh hudng XHCN la mot mo hinh mdi me, chua co tien le
trong lich sh. Vi vay quan he phan phoi thu nhap (trong do co phan phoi thu

nhap ca nhan) trong nen kinh te' thi trudng dinh hudng XHCN la nhu the' nao,
cho den nay van chi la nhung van de ly luan va thuc tien dang duoc dat ra, doi

hoi cac nganh khoa hoc xa hoi phai tim ra cau tra ldi.
Tren y nghia do tac gia chon de tai: “Phan phoi thu nhap ca nhan trong
nen kinh te thi trudng dinh hudng XHCN va su van dung vao thuc tien

Cong ty Truyen tai dien 1” lam de tai luan van thac si, vdi mong muon tim

hieu mot cach day du hon ve ly luan va co so thuc tien cua quan he phan phoi
thu nhap trong dieu kien kinh te' thi trudng dinh hudng XHCN de th do van dung
vao viec giai quyet quan he phan phoi thu nhap trong Nganh Truyen tai dien, noi

ma tac gia dang cong tac.

1


2. MUC DICH NGHIEN CUT

Tim hieu va dua them nhung kien giai ve ly luan quan he phan phoi thu
nhap cho ca nhan trong nen kinh te thi trudng dinh hudng XHCN, tren co so do

van dung vao viec giai quyet quan he phan phoi thu nhap ca nhan trong Cong ty

Truyen tai dien 1.

3. DOI TU0NG VA PHAM VI NGHIEN CUT
Ve ly luan: Con ngudi la trung tarn cua cac qua trinh kinh te - xa hoi,

viec giai quyet cac moi quan he kinh te bao gid cung xuat phat tir con ngudi,
vi con ngudi va do con ngudi. Vi le do, luan van tap trung nghien cuu ban chat
cua quan he phan phoi thu nhap ca nhan, cac hinh thurc phan phoi thu nhap

cho ca nhan va vai tro don bay cua thu nhap ca nhan trong nen kinh te thi
trudng dinh hudng XHCN d Viet nam.

Ve khong gian: Luan van van dung ly luan phan phoi trong nen kinh te
thi trudng dinh hudng XHCN vao viec giai quyet quan he phan phoi thu nhap
cua Cong ty Truyen tai dien 1.

Ve thdi gian: Chu yeu tap trung vao thdi ky doi mdi, tiic la sau Dai hoi

VI cua Dang Cong san Viet Nam den nay. Day la thdi ky n©n kinh te Viet
Nam chuyen sang kinh te thi trudng dinh hudng XHCN.
4. PHUONG PHAP NGHIEN CUT

Luan van ap dung phuong phap di tir trim tuqng den cu the, turc la tu phan

ly luan chung ve quan he phan phoi thu nhap cho ca nhan di den thuc trang phan

phoi thu nhap trong Nganh TruySn tai dien. Trong phan thuc trang va giai phap,
luan van sir dung phuong phap phan tich va tong hop, sir dung ngon ngu toan hoc

nhu cac so do, mo hinh va do thi de minh hoa cho cac nhan xet thuc tidn va cac
giai phap, kien nghi nhSm hoan thien co che phan phoi thu nhap ca nhan trong
Cong ty Truybn tai dien 1.

2


5. NHUNG DONG GOP CUA LUAN VAN
Thu: nhat: Tren co sd he thong hoa ly luan cua chu nghia Mac - Lenin ve

phan phoi thu nhap trong CNXH va cac ly thuyet kinh te hoc hien dai ve phan

phoi thu nhap trong nen kinh te thi trudng, ket hop vdi quan diem cua Dang
Cong san Viet Nam ve kinh te thi trudng XHCN, luan van dua ra nhung nhan

dinh cua ca nhan ve quan he phan phoi thu nhap noi chung va phan phoi thu
nhap ca nhan trong nen kinh te thi trudng dinh hudng XHCN.
Thu: hai: Tur ly luan phan phoi trong nen kinh te thi trudng dinh hudng

XHCN da dupe he thong hoa, luan van dua ra nhung danh gia ve hien trang cua
quan he phan phoi thu nhap trong Nganh dien, trong Nganh Truyen tai dien Viet
Nam va dac biet la tai Cong ty Truyen tai dien 1 tur khi chuyen sang kinh te thi
trudng dinh hudng XHCN. Tren co sd dd rut ra nhung mat da lam dupe va ca

nhung van de dang dat ra can phai giai quyet.

Thu: ba: Neu nhung quan diem co ban mang tfnh dinh hudng va nhung

bien phap cu the de giai quyet mot each cd hieu qua quan he phan pho'i thu nhap

ca nhan trong Cong ty Truyen tai dien 1, gop phan tao ra dong luc nang cao hieu
qua san xuat - kinh doanh va thuc day su tang trudng cua Cong ty Truyen tai

dien 1 noi rieng va cua Tong Cong ty Dien luc Viet Nam noi chung.
6. KET CAU LUAN VAN

Ngoai phan md dau, ket luan, phu luc va danh muc tai lieu tham khao, luan
van gom ba chuong:
Chitang 1: Ly luan chung ve phan pho'i thu nhap ca nhan trong nen kinh te thi

trudng dinh hudng XHCN.
Chuang 2: Hien trang phan pho'i thu nhap ca nhan cua Cong ty Truyen tai dien 1

trong qua trinh chuyen sang kinh te thi trudng dinh hudng XHCN.
Chitong 3: Quan diem va giai phap nhSm hoan thien quan he phan pho'i thu nhap

ca nhan trong Cong ty Truyen tai dien 1.

3


NOI DUNG

LY LUAN CHUNG VE PHAN PHOI THU NHAP CA NHAN TRONG NEN
■

■

KINH TE THI TRUONG DINH HUONG XHCN

1.1. NHUNG VAN DE CO BAN VE PHAN PHOI THU NHAP CA NHAN
Phan phoi la khau trung gian giua san xuat va tieu dung, la giai doan tai

yeu cua qua trinh tai san xuat xa hoi”, “Phan phoi la mot mat cua quan he san

xuat”, “Phan phoi la hoat dong chia se san pham xa hoi cho xa hoi hoac Nha
nudc, tap doan xa hoi va thanh vien xa hoi”. Nhung giai thich do xuat phat tir

nhung goc do khac nhau, tuy da neu dupe vi tri cua phan phoi trong qua trinh tai
san xuat va su tong hoa cua quan he san xuat, nhung van chua du de lam ro
pham tru phan phoi. De lam ro van de nay chung ta hay trd lai va phan tich ky
nhung di6u quen thuoc vira dupe nhSc den d tren, hy vong rang qua do se gop

phan ly giai day du hon ly luan ve phan phoi.
1.1.1 Phan phoi la mot trong bon khau cua qua trinh tai san xuat xa hoi
Doi vdi qua trinh tai san xuat xa hoi, phan phoi dupe bieu hien la su tiep tuc
cua qua trinh san xuat, la mot mat xich trong su van hanh cua n6n kinh te, trong

qua trinh tai san xuat xa hoi, phan phoi cd the phan thanh: phan phoi theo nghia
rong va phan phoi theo nghia hep.

Phan phoi theo nghia rong la phan pho'i cac yeu to san xuat va san pham xa

hoi trong qua trinh san xuat noi chung. Doi lupng phan phoi theo nghia rong la

tong san pham xa hoi, noi dung cua phan pho'i theo nghia rong bao gom su phan

pho'i cac yeu to' cua san xuat va su phan pho'i tu lieu tieu dung.

4


Phan phoi yeu to san xuat, cung la phan phoi dien kien san xuat. No chu yeu
bao gom:
Thftnhat, tu lieu san xuat tuc la dieu kien khach quan cua san xuat.
Tht'chai, sure lao dong phai dupe bieu hien ra bang hoat dong lao dong co muc

dfch, co y thurc, turc la dieu kien chu quan cua san xuat.
Tat nhien cac yeu to san xuat cung chinh la ten goi chung cua tu lieu san xuat
va sue lao dong. Trong dieu kien nen kinh te thi trucmg hien dai, quan ly, khoa
hoc ky thuat, tin hoc cung di vao san xuat vdi tu each la yeu to san xuat, nhung
quy ket lai nhung yeu to nay van co the bao gom trong lao dong vat hoa va lao

dong song, do la hai to yeu 1dm: ngudi va vat. Su phan phoi yeu to san xuat co
trudc san xuat, dong thdi tiep tuc phat sinh trong qua trinh san xuat. Tfnh chat

cua cac yeu to' san xuat quyet dinh hinh thurc va tfnh chat cua viec phan phoi san

pham. Dung nhu C. Mac tung chi ro: “Phuomg thurc san xuat tu ban chu nghia

dua tren didu kien vat chat cua san xuat nam trong tay nhung ke khong lao dong,
dudi hinh thurc sd huu tu ban con quan chung thi chi la ke so huu nhung dieu

kien “Ngudi” cua san xuat, turc la sure lao dong. Neu nhung yeu to' cua san xuat
dupe phan pho'i nhu the thi viec phan pho'i tu lieu tieu dung tu nd cung do do ma

ra. Neu nhung dieu kien vat chat cua san xuat la sd huu cua tap the nhung ngudi

lao dong thi cung se cd mot su phan phoi nhung tu lieu tieu dung khac vdi su
phan pho'i hien hanh trong chu nghia tu ban luc do”.

Phan pho'i theo nghia hep la qua trinh phan pho'i san pham cua san xuat, xuat
hien vdi tu each la mat xich doc lap tuong do'i trong qua trinh tai san xuat xa hoi

noi chung. Nd phat sinh sau san xuat nham phan pho'i thanh qua san xuat, turc la

san pham xa hoi. Vi the, phan pho'i theo nghia hep la su phan pho'i mang ham
nghia thong thudng. Nd bieu hien thanh hinh thai thu nhap, vdi tong so goi la thu

nhSp quo'c dan. Do'i vdi xf nghiep la thu nhap xf nghiep, do'i vdi tu lieu sinh hoat

5


ma mdi ca nhan thu duqc la thu nhap ca nhan. Vi the, phan phoi theo nghia hep
cung chfnh la phan phoi thu nhap.

Phan phoi theo nghia hep la mot bo phan cua phan phoi theo nghia rong,

nhung no lai khac biet vdi su phan phoi theo nghia rong la d chd.
Mot la, phan phoi theo nghia rong bao gom su phan phoi cac yeu to san xuat,
di6n ra ca d trong qua trinh san xuat va su phan phoi san pham xa hoi noi chung,
con phan phoi theo nghia hep thi khong bao gom su phan phoi trong qua trinh

san xuat ma no chi dien ra sau san xuat.
Hai la, doi tuqng cua phan phoi theo nghia rong la toan bo san pham hoac

toan bo gia tri duqc tao ra trong qua trinh san xuat vat chat, trong do bao ham ca

phan bu dap cho su tieu hao vat chat phat sinh trong san xuat, con doi tuqng
phan phoi theo nghia hep la nhung san pham va gia tri mdi do xa hoi san xuat ra

trong thcfi ky nhat dinh.
Ba la, phan phoi theo nghia rong la the hien quan he chie'm huu cua ngudi sd

huu tu lieu san xuat doi vdi ye'u to san xuat, con phan phoi theo nghia hep thi the
hien quan he thu duqc cua ngudi tiep nhan phan pho'i.
Trong tarn nghien citu cua de tai nay la phan phoi thu nhap theo nghia hep,

co nghia la chi nghien ciru cdc qua trinh, ket cdu tinh chat va hinh thutc cua

phan phoi thu nhap cho cd nhan.
1.1.2 Phan phoi la mot trong ba mat co ban cua quan he san xuat

Ne'u gat bo di su khac biet cua phan pho'i trong cac hinh thai kinh te' - xa hoi
rieng biet thi qua trinh phan pho'i la su phan anh moi quan he ve lqi fch kinh te'
giua chu the phan pho'i va ngudi nhan phan pho'i.
- Chu the phan phoi la nhung tap doan xa hoi, nganh hoac ca nhan thuc

hien phan pho'i san phdm xa hoi theo nhung nguyen tac nhat dinh. Theo C. Mac:

6


Chu the phan phoi chiem vi tri chu dao trong qua trinh phan phoi. Viec dem san
pham xa hoi phan phoi cho ai, bao nhieu, theo hinh thuc cu the nao, se do chu

the phan phoi quyet dinh. Quyen phan phoi cua chu the phan phoi doi vdi doi

tuqng phan phoi co co so la quyen so huu san pham xa hoi. Cung co nghia la
trudc khi co duqc vi tri chu the phan phoi thi dau tien phai xac dinh quyen so

huu san pham xa hoi. Chfnh vi the C. Mac da neu: “Quan he phan phoi cung bao
ham trong pham vi quan he san xuat”, “Quan he phan phoi ve thuc chat cung

thong tri trong quan he san xuat xa hoi.
Th nhung phan rich tren co the thay, su thay doi cua chu the phan phoi quyet

dinh quan he phan phoi, dong thcti phan anh su phat trien cua mau thuan giua luc
luqng san xua't va quan he san xuat.

- Ngicdi tiep nhan phan phoi la nhung tap doan, nhung nganh hoac nhung
ca nhan thong qua phan pho'i ma nhan duqc mot phan san pham xa hoi dudi hinh
thai thu nhap. Ngudi tiep nhan phan pho'i la ngudi chiem giu cud'i cung nhung

san pham xa hoi, ho co toan quyen xu ly nhung san pham ma ban than ho nhan
duqc. Trong nhung dieu kien nha't dinh, nhung tap doan, nhung nganh hoac ca

nhan co the dam nhiem vtra la chu the phan pho'i vtra la ngudi tiep nhan phan

pho'i. Xet ve hien tuqng, san pham xa hoi ma ngudi tiep nhan phan pho'i nhan
duqc la su la'y lai sau khi da co su danh doi nha't dinh nao do, chang han nhu: lao

dong, tien von, quyen luc, quan ly tu va'n, phuc vu,... Thuc chat ngudi tiep nhan
phan pho'i nhan duqc hai phan khac nhau ve can ban, do la phan chiem giu co

hoan lai va phan chiem giu khong hoan lai.

Qua su phan rich cac yeu to phan pho'i va su van dong ket hop cua no, co the

neu len mot each chfnh xac y nghia khoa hoc cua phan pho'i: Phan phoi chinh la

qua trinh van hanh kinh te cua san pham xa hoi tit chit the phan phoi cho tap

7


doan xa hoi nganh hoac ca nhan theo phuong thi'fc phan phoi nhdt dinh: phan
phoi la mot mat xich quan trong khong the thieu duoc trong he thong kinh te - xa
hoi.

1.1.3 Tac dong cua phan phoi doi ven six phat trien kinh te - xa hoi
Thuc ra, phan phoi khong phai hoan toan do khau san xuat quyet dinh mot

each tieu cuc, bi dong, ma ban than phan phoi cung co tac dong rat ldn doi vdi
su phat trien kinh te - xa hoi. Mot phuong an phan phoi hop ly la phai phat huy

day du tac dung khuyen khich cua phan phoi trong phat trien kinh te, de tang
mot cach co hieu qua cua cai cua xa hoi, sao cho trong cac lan phan phoi ve sau
ngudi tiep nhan phan phoi co thu nhap 0 mUc cao hon.

Trong thuc te, tac dung khuyen khich cua co che phan phoi hop li chu yeu

the hien 0:

1) Thong qua co che phan phoi giai quyet mot cach hop li phuc loi vat
chat cua ca nhan, lam cho muc tieu ca nhan cua ngudi lao dong nhat tri vdi muc

tieu cua nen san xua't XHCN. Tac dung khuyen khich nay cua phan pho'i da duoc
phat huy mot cach ro ret trong qua trinh doi mdi co che quan ly san xua't nong

nghiep o nudc ta. Nhung nam 80, san xuat nong nghiep cua ta quan quanh khong

tien len duoc. 0 mien Bac sau hon 30 nam thuc ' hien hop tac hoa song nong

nghiep van manh mun. Thdi gian do o nong thon van thuc hien co che kinh te ke
hoach hoa tap trung, binh cong cham diem...mang tinh binh quan chu nghia lam

ton hai nghiem trong tinh tich cuc cua nong dan, ddi song ca nhan cua nong
dan khong duoc cai thien, cac muc tieu xa hoi co lien quan den phat trien nong

nghiep cung khong duoc thuc hien. Th sau chi thi 100 cua Ban Bi thu, dac biet la
sau Nghi quyet 10 cua Bo Chinh tri trong nong nghiep, nudc ta da phat trien
manh co che khoan san pham cuoi cung den ho gia dinh nong dan. Chinh co che

khoan san pham da truc tiep gan cha't luong, hieu qua lao dong cua ngudi nong
dan vdi thu nhap cua ho. Th do da khuyen khich tfnh tich cuc cua nong dan, lam
cho tinh tich cuc cua nong dan tang len chua thng co, san xua't nong nghiep tang

trudng 0 muc do cao, thu nhap thuan binh quan dau ngudi tang trudng dong bo

8


vdi toc do tang cua gia tri san luong nong nghiep. Nguyen nhan co ban cua thanh
cong budc dau noi tren la chung ta da biet su dung co che phan phoi mang tinh

khuyen khich, ket hop duoc muc dich lam giau cua nong dan vdi muc tieu xa hoi
- dua nong nghiep len san xuat ldn, xay dung nong thon mdi. Hai muc tieu do

khong mau thuSn vdi nhau. Vi vay co the noi: tieu chuan quan trong de danh g ia

tac dung cua phan phoi la phai xem phan pho'i co dong vien mot cach thiet thuc

tinh tich cuc trong cong viec cua dai da so' ngudi lao dong hay khong?

2) Thong qua tac dung cua co che phan phoi, co vu cac doanh nghiep

khong ngftng nang cao hieu qua kinh te lam cho muc tieu loi nhuan cua doanh

nghiep an khdp vdi muc tieu tang trudng kinh te - xa hoi. Doanh nghiep la te bao
kinh te cua xa hoi, phat huy suc song cua doanh nghiep, tao cho doanh nghiep
mot chd dung tren thi trudng la dieu kien thuc day su tang trudng cua nen kinh

te. Muon that su lam cho doanh nghiep sang tao ra nhieu cua cai xa hoi hon, thi

phai lam cho doanh nghiep co kha nang tu chu kinh doanh, tu chiu ld lai. Tranh
tinh trang "thong nhat thu thong nhat chi", ld Nha nudc bu, lai Nha nudc thu nhu

trudc day. Co che phan phoi nhu the vo hinh dung da tudc di quyen'tu chu cua

doanh nghiep.
3) Thong qua tac dung cua co che phan phoi trong pham vi xa hoi thuc
hien phan phoi tai nguyen co hieu qua, phan phoi cua cai hop li, khong ngung

nang cao hieu qua kinh te vi md. Tinh hop li cua phan pho'i khong chi the hien d
mot nganh, mot xi nghiep hoac mot so' ngudi, tac dung khuyen khich cua co che

phan pho'i la can phan phoi co hieu qua tai nguyen va cua cai trong pham vi toan
xa hoi. Can tranh tu tudng cuc bo, dia phuong gay lang phi cua cai xa hoi, lam

ton hai den hieu qua kinh te vi mo.
Trong ddi so'ng kinh te hien thuc, tac dung thuc day cua phan pho'i do'i vdi
kinh te khong phai la su phat huy mot cach co lap, ma co che phan phoi con phai

bao gom nhung nhan to' kinh te - xa hoi khac, mdi co the phat huy mot cach day
du tac dung thuc day kinh te cua no.

Mot la, su ket hop giua khuyen khich do'i vdi phan phd'i va rang buoc doi

vdi phan pho'i. Su rang buoc do'i vdi phan pho'i cung co the coi la su "khuyen

9


khfch phu" doi vdi phan phoi, noi mot each cu the, neu khi thuc hien co che
khuyen khfch bang phan phoi thudng cho nhung ngudi lam viec dat thanh qua

lao dong tot, vay phai co co che rang buoc phan phoi trung phat doi vdi ngudi

lam viec ma thanh qua lao dong khong phu hop tieu chudn, tham chi con tao

nen nhung su cd san xuat nghiem trong. Neu chi cd thudng ma khong cd phat, cd
khuyen khfch ma khong rang buoc, se khong the duy tri trat tu binh thudng trong

van hanh kinh te, cung khong the phat huy mot each cd hieu qua tac dung thuc

day cua phan phoi doi vdi kinh te.

Hai la, phan phoi thu nhap, phan phoi thong qua gia ca, thong qua cac

cong cu tai chfnh v.v..., phai thfch ung vdi nhau. Phan phoi cd the duqc tien hanh

tren rat nhieu khau. Neu trong phan phoi thu nhap chi chu y den tac dung

khuyen khfch cua phan phoi, con trong phan phoi gia ca lai lay di kha nhieu lqi
fch ma xi nghiep va ca nhan thu duqc, thi nhu vay da pha vo tac dung khuyen

khfch cua phan phoi. Vi du: do gia ca khong hqp If, de dam bao su can bang cua

lqi fch cac mat, Nha nude thuc hien co che trq cap tai chfnh de bu dap cho ton

that cua xf nghiep cd gia ca khong hqp ly. Phan phoi tir phan trq cap ve tai
chfnh, thuc chat la lay lqi nhuan til mot nganh hoac mot xf nghiep nay bu cho
mot nganh hoac xi nghiep khac. Nhu vay, moi ngudi deu cam thay bi thiet trong

phan phoi, anh hudng den viec nang cao tfnh tfch cue. Vi the nhung hinh thuc
phan phoi nhu phan phoi thu nhap, phan phoi qua gia ca, phan phoi tai chfnh..vv,

phai phoi hqp dong bo, xoay quanh cung mot muc tieu, mdi cd the thuc day nen

kinh te phat trien an khdp hai hoa.
Ba la, ket hqp khuyen khfch lqi fch vat chat vdi dong vien tinh than, nham

tao ra dong luc cua con ngudi. Day la su hqp thanh huu co cua dong luc vat chat

va dong luc tinh thdn; Vi vay, de dong vien tinh tfch cue cua con ngudi vtra phai

dong thdi thoa man nhu cdu sinh hoat vat chat, vtra phai thoa man nhu cau sinh

hoat tinh than cua ho. Bdi vay, mot mat trong phan pho'i phai the hien yeu cau

“Thudng cham, phat ludi”. Mat khac, phai de xudng va co vu ngudi lao dong tu

10


duong tien tien, xay dimg dien hinh, lap cong thi duqc thudng, nang cao danh dir

xa hoi va dia vi chfnh tri v.v. de bu dap nhung thieu sot cua phan phoi vat chat.
1.2. QUAN DIEM CUA CHU NGHIA MAC-LE NIN VE PHAN PHOI THU

NHAP CA NHAN TRONG CNXH
1.2.1 Quan diem Mac - xit ve phan phoi thu nhap trong CNXH
1.2.1.1. Lich su hinh thanh

Danh dau cho sir hinh thanh ly luan phan phoi trong CNXH khoa hoc la tac

pham “Phe phan citang link Gota ” ciia C.Mac. ” Phe phan citctng linh Gota ” la

tac pham tieu bieu cho ly thuyet phan phoi cua C.Mac, la mot trong nhung tai

lieu lich sir chu yeu de nghien ciru ly luan phan phoi thu nhap ca nhan trong

CNXH. Trong tac pham nay, C. Mac da phe phan quan diem "phan phoi cong
bang", "tram phan tram lao dong thu duqc" cua ban dir thao cirong linh, da chung

minh nguyen tac phan phoi cua xa hoi XHCN va Cong san Chu nghia. Neu ra

Chu nghia Cong san thanh hai giai doan phat trien, dong thoi chi ra trong giai

doan thii nhat cua Chu nghia Cong san, tire la giai doan XHCN, nguyen tac phan

phoi san pham tieu dung chi cd the la sir phan phoi theo so luong va chat luong

lao dong, thdi gian lao dong la thudc do khach quan ciia phan phoi, thuc hien

viec trao doi lao dong ngang nhau, su khac biet lao dong va su khac biet thu
nhap ddu se ton tai. Chi khi den giai doan cao ciia Chii nghia Cong san, xa hoi
mdi cd the thuc hien "lam theo nang luc, hudng theo nhu cau". C. Mac da xay

dung ly thuyet phan phoi cua CNXH tren co sd quan niem duy vat lich sir, li luan
ve gia tri thang du va If luan ve hai giai doan phat trien ciia xa hoi Cong san Chu

nghia, vd can ban da pha vd duqc su han che cua quan diem phan phoi cua
CNXH khong tudng.
So vdi quan diem phan phoi ciia CNXH khong tudng, hoc thuyet phan phoi

ciia Mac da the hien mot budc nhay vot ve chat.
Thit nhat, hoc thuyet phan phoi ciia Mac la san pham ciia su ket hop li luan
CNXH khoa hoc vdi li luan kinh te chfnh tri hoc. Hoc thuyet nay da pha vd tinh

chai han che ciia cac nha XHCN khong tudng chi mo ta su phan phoi cong bang

11


cua xa hoi tuong lai tren mat dao due, da dem hoc thuyet phan phoi lien he chat
che vdi viec tim toi quy luat bien doi kinh te cua toan xa hoi, tu su phat trien

thuc te cua nen kinh te da phan tich quy luat khach quan trong qua trinh tat yeu

thay the cua CNXH doi vdi chu nghia tu ban, phuong thuc phan phoi cung theo

do ma thay doi, phan phoi theo lao dong cung tat yeu duoc thuc hien.

Thft hai, hoc thuyet phan phoi cua Mac, ve can ban da vach ro gidi han giua
phan phoi cong bang XHCN va chu nghia binh quan. Do C.Mac da sang lap ra li

luan gia tri thang du, cho nen da lam sang ro mau thuln cua su trao doi giua tu

ban va lao dong, da lam ro su lln lon giua su bat binh dang trong viec lay lao
dong lam thudc do de chiem huu hang tieu dung va su bat binh dang trong viec
lay giai cap boc lot lam co sd, da phan biet gidi han giua cong bang va binh quan

trong phan phoi thu nhap XHCN, hon nua da trinh bay mot cach ti mi, khoa hoc
su khac biet cua cac hinh thai lao dong, lao dong gian don va lao dong phuc tap,
cudng do lao dong, trinh do lao dong va con dudng chuyen doi thanh tieu chuan

thong nhat. Thua nhan nang luc lao dong khac nhau la dac quyen tu nhien, thua
nhan viec thuc hien phan phoi theo lao dong se xuat hien su chenh lech ve thu
nhap, con su khac biet nay chinh la su cong bang chung nhat co the thuc hien

duoc trong pham vi dieu kien kinh te cua xa hoi tuong lai.
ThU ba, hoc thuyet phan phoi cua Mac da dem phan pho'i thu nhap vao qua

trinh san xuat, trao doi, tieu dung cua xa hoi, coi phan pho'i la mot mat xich tren
day chuyen van hanh cua toan bo nen kinh te, dong thdi da nghien cuu su kiem
che va anh hudng cua cac mat xich khac do'i vdi phan pho'i. Dieu do da vuot khoi

nhung thieu sot cua quan diem phan pho'i don thuan cua CNXH khong tudng, da

sua chua nhung tudng tuong tam thudng ve viec phan pho'i "toan bo thanh qua
lao dong" v.v.., lam cho van de phan pho'i thu nhap ca nhan trd thanh mot quan

he kinh te co the’ thuc hien duoc, chu" khong phai la li luan rdng tuech mang mau
sac than bf.
1.2.1.2. Noi dung li luan phan phoi lluu nhap trori^g CNXH cua CMde

Li luan phan phoi thu nhap trong CNXH cua C.Mac bao gom hai noi dung:

12


Mot Id, khai quat ban chat cua phuong there phan pho'i XHCN, la nguyen tac
phan phoi theo lao dong; Hai Id dua vao mo hinh phan phoi hien thuc dupe phan

tfch trong moi trudng kinh te dac biet cua xa hoi tuong lai C.Mac da giai thfch
the nao la phan phoi theo lao dong, tir do chi ra each thuc cu the de thuc hien
phan phoi hang tieu dung cho ca nhan ngudi lao dong. Chi co phan biet duqc nhu

vay, mdi co the noi ro mot each khoa hoc If luan phan phoi thu nhap cua C.Mac,
nhung cai nao la tinh hoa da duqc thuc tidn chung minh tfnh dung dan cua no, cd

the chi dao thuc tidn, can phai giu gin va phat trien, nhung cai nao la hinh thuc
hu ao khong phu hqp vdi thuc te can phai pha bo.

Nguyen tac phan pho'i theo lao dong la dac diem ban chat cua quan he phan

pho'i vat pham tieu dung ca nhan d giai doan tha'p cua Chu nghia Cong san. Bao
gom cac mat chu yeu dudi day:

phuong thirc san xuat se quyet dinh hinh thirc va tinh chat cua phan pho'i san
pham tieu dung cuoi cung. Ong chi ro: "Phuong thirc san xuat tu ban chu nghia

dua tren tinh hinh la nhung dieu kien vat cha't cua san xuat lai nam trong tay
nhung ke khong lao dong, dudi hinh thirc so huu tu ban va so huu ruong dat, con

dong. Neu nhung yeu to' cua san xua't duqc phan pho'i nhu the thi viec phan pho'i

hien nay ve tu lieu tieu dung tu nd cung do do ma ra. Neu nhung dieu kien vat

chat cua san xua't la so huu cua tap the nhung ngudi lao dong thi cung se cd mot
su phan pho'i nhung tu lieu tieu dung khac vdi su phan pho'i hien nay". Cung cd
nghia la, tren co so che do cong huu XHCN, tat yeu phai diet trir tan go'c che do

phan pho'i bat hqp If la giai ca'p tu san khong lam ma hudng, ngudi lao dong thi
bi boc lot, thuc hien nguyen tac co ban la “khong lam thi dung an", ngudi cd sdc

lao dong ma khong lao dong thi khong duqc hudng thu.

13


2/ Ngudi lao dong tro thanh chu the cua qua trinh san xuat, tat yeu se xac
lap quan he thu nhap lay lao dong lam can ctr. CNXH so di ciin phai thu’c hien

phan phoi theo lao dong, vi ngoai che do cong huu ra, dia vi cua ngudi lao dong
trong qua trinh san xuat xa hoi con la mot nguyen nhan sau sa hon. C.Mac cho
rang, b giai doan thu nhat (tire xa hoi XHCN) cua Chii nghia Cong san, su phan

phoi dieu kien san xuat cung tfnh chat cua phuong thuc san xuat da nay sinh

nhung bien doi can ban. Mot mat, trong phan phoi dieu kien vat chat cua san

xuat, ngudi lao dong song "trong mot xa hoi to chirc theo nguyen tac cua chu

nghia tap the, dua tren che do cong huu ve tu lieu san xuat...". MOi ngudi lao

dong deu co quyen sb huu binh dang doi vdi tu lieu san xuat xa hoi, nhung, mdi

ngudi lao dong khong the chi chu y den tinh chat so huu tu lieu san xua't, cang

khong the chi dua vao quyen so huu tu lieu san xuat binh dang de gianh lay tu
lieu tieu dung cho ca nhan sir dung. Vdi y nghia nay, do'i vdi ca nhan ngudi lao
dong ma noi, "... khong mot ai cd the cung cap mot cai gi khac ngoai lao dong

cua mtnh va mat khac, vi ngoai nhung vat pham tieu dung ca nhan ra thi khong

con cai gi khac cd the tro thanh so huu cua ca nhan dupe".
Nhu vay, quyen so huu binh dang cua ngudi lao dong do'i vdi tu lieu san

xua't chi cd the chuyen hoa thanh quy€n lqi lao dong binh dang, lao dong tro
thanh tien de quan trong dau tien de thu dupe lpi fch kinh te, tro thanh phuong

tien muu sinh co ban nhat. Tinh chat so huu xa hoi trong phan pho'i tu lieu san

xua't cua xa hoi XHCN, lam cho thu nhap va lao dong cua ngudi lao dong cd mo'i
lien he noi tai, tao kha nang cho viec thuc hien phan pho'i theo lao dong. Mat
khac, ve phan pho'i siic lao dong, van ton tai quan he sb huu ca nhan ve sue lao

dong. C.Mac chi ro: Trong xa hoi XHCN, quyen lpi cua ngudi san xua't ti le vdi
lao dong ma ho bo ra, C.Mac con thira nhan trong phan pho'i theo lao dong, su
khac biet lao dong thuc te cua moi ngudi la mot dac quyen tu nhien, trong do sue
lao dong khong chi la thuoc tinh tu nhien khong the phan chia cua ca nhan trong

sinh If, ma con la mot quyen lpi kinh te thuc te. Nd bieu thi quan he quygn lqi ca

nhan bo ra, tire lao dong thu dupe san pham tieu dung tuong ung. C.Mac phan
tich them, trong xa hoi XHCN, chi phi tai san xua't cua ban than con ngudi van
phai do hoac tren co sb do ca nhan ngudi lao dong cung gia dinh ho ganh vac.

14


Trong tinh hinh nay, ngudi lao dong phai co quyen chi phoi suc lao dong cua
minh, dong thdi da lay sUc lao dong cua ca nhan lam dieu kien thuc hien lqi (ch
kinh te cua minh va thu dupc tai san ca nhan. Quan he kinh te ma ngudi lao dong

lay quyen sd huu suc lao dong cua minh lam can cU de thu duqc tai san ca nhan,

goi la che do sd huu ca nhan suc lao dong.
Dac diem cua CNXH la d chd, no la the ket hqp che do cong huu tu lieu

san xuat (Nha nudc, tap the v.v...) va che do sd huu ca nhan suc lao dong. Trong
the ket hqp nay dia vi cua con ngudi la dia vi kep: vdi tu cach la mot thanh vien
cua tap the xa hoi, anh ta la ngudi sd huu sUc lao dong cua minh. Ngudi lao dong
khong phai la dieu kien nhan than cua san xuat, khong con vdi tu cach la khach

the san xuat nhu may moc, nha xudng nhap vao qua trinh san xua't, ma ngudi lao

dong trd thanh chu the, dong thdi vdi tu cach la chu the san xuat ket hqp mot
cach huu co vdi tu lieu san xuat. Phuong thUc ket hqp xa hoi lam dac diem trong
van hanh kinh te, tat yeu se the hien thanh hai mat quan he san xuat. Mot la quan
he lao dong lien hqp. Noi ham co ban cua no la ngudi lao dong cung sd huu tu

lieu san xua't, lao dong binh dang, cung sd huu san pham lao dong, no chUng to
su thong nhat lqi fch giua nhung ngudi lao dong. Hai la quan he trao doi lao

dong vdi luqng ngang nhau. Mdi ngudi lao dong deu d trong he thong phan cong
xa hoi, deu phai lay lao dong cua minh de doi lay thu lao, deu co quyen theo ti le

cua luqng lao dong cua ca nhan cung cap cho xa hoi, linh phan san pham tieu

dung thuoc anh ta sd huu, nhu vay, "Cung mot luqng lao dong ma anh ta da cung
cap cho xa hoi dudi mot hinh thUc nay thi anh ta lai nhan trd lai cua xa hoi dudi

mot hinh thuc khac". Su trao doi lao dong giua nhung ngudi lao dong, da chUng

to lao dong cua ngudi lao dong van co tinh chat lao dong ca nhan. Viec neu ra

quan he trao doi lao dong vdi luqng ngang nhau, da xac lap co sd cua mo'i lien he
tai giua lao dong va thu nhap. Xet th goc do san xuat, no la mot pham tru cua

quan he san xuat, nhung xet tren goc do phan pho'i no chfnh la mot pham tru cua
quan he phan phoi. Lay lao dong cua ca nhan ngudi lao dong cung cap lam tieu

chuan, tien hanh phan pho'i giua cac ca nhan ngudi lao dong, thuc hien trao doi

lao dong vdi luqng ngang nhau, th do lam cho lao dong trd thanh dieu kien tat

yeu de’ thu duqc thu nhap.

15

3/ Thira nhan trong qua trinh phan phoi theo lao dong ton tai sir khac biet ve

thu nhap. Hoc thuyet phan phoi thu nhap cua C.Mac da phe phan chu nghia binh

quan. C.Mac cho rang, phan phoi theo lao dong trong xa hoi XHCN ton tai su khac
biet. Su khac biet ve phan phoi nay, mot mat bieu hien su khac biet ve nang luc san
xuat cua ngudi lao dong. Mot ngudi hon mot ngudi khac ve the luc va tri luc, vi the
trong cung mot thdi gian cung cap lao dong tuong doi nhieu, hoac co the lao dong

trong thdi gian kha dai. Su khac biet ve nang luc lao dong cua ngudi lao dong do
nhung nhan to bam sinh hoac mot so nhan to sau khi sinh tao thanh, la "mac nhien

thtra nhan su khong ngang nhau ve nang khieu ca nhan va do do, ve nang luc lao

dong, coi do la nhung dac quyen tu nhien". Con doi vdi ca nhan khong ngang nhau
dung cung mot thudc do de do, "quyen la phai khong binh ding, chu khong phai la

binh dang". Mat khac, su khac biet ve phan phoi con bieu hien d su khac biet giua

luqng duqc hudng thuc te vd san pham tieu dung cua ca nhan ngudi lao dong va

miic song. Vi doi tuqng chi ra va thu duqc thu lao cua ngudi lao dong la ca nhan

ngudi lao dong, con don vi tieu dung lai la gia dinh bao gom ca nhan ngudi lao
dong trong do, ti le giua so luqng tong nhan khau trong cac gia dinh cung ngudi lao

dong va nhan khau duqc nuoi during khac nhau, anh hudng tdi mure tieu dung thuc
te cua mdi ngudi cung khac nhau.

4/ Doi tuqng cua phan phoi theo lao dong la mot bo phan trong tong san pham

xa hoi sau khi da khau trir di phan chi phi ve tu lieu san xuat, khau tru di phan tfch
luy de dap ung yeu cau md rong quy mo san xuat. C.Mac cho rang, phan phoi san
pham chia lam hai cap, trudc khi hinh thanh quy tieu dung ca nhan, can cu cua su
phan phoi tong san pham xa hoi la nhu cau xa hoi true tiep, sau khi hinh thanh quy

tieu dung ca nhan, phan phoi san pham mdi dua vao thuric do luqng lao dong nay.
Vi trudc qua trinh phan phoi theo lao dong, de hinh thanh quy tfch luy va quy tieu

16


dung ma san xuat va sinh hoat co ban cua xa hoi can co, doi vdi thanh qua lao

dong, xa hoi deu phai tien hanh viec "khau tru" can thiet. Noi dung khau tru va trinh
tu cu the la: 1) Quy den bu; 2) Quy tfch luy; 3) Quy tieu dung cong cong; 4) Quy

du tru hoac quy bao hiem; 5) Chi phi quan li chung khong lien quan den san xuat;

6) Quy tu thien. Sau khi da khau tru cua xa hoi nhung khoan neu tren, phan cdn lai

la quy tieu dung ca nhan de phan phoi cho ngudi lao dong. Su hinh thanh quy tieu
dung ca nhan, tao nen tien de vat chat cho su phan phoi theo lao dong. Xuat phat th

day, chung ta nhan thuc duqc rang C.Mac da co nhung chi dan vo cung quy gia cho

nguoi doi sau tiep tuc tim toi chan li. Dang sau nhung nguyen li nay, tiem an nhung
kha nang sau: l)Trong tong luqng san pham tieu dung ma ca nhan thu duqc, ve mat
li luan no bao gom hai bo phan co nguon goc khac nhau: Mot bo phan la thu nhap

tuong Ung voi lao dong can thiet ma ban than nguoi lao dong da cong hien cho xa
hoi; mot bo phan la thu nhap ma ca nhan duqc hudng tu lao dong thang du. 2) Phan

biet giua phan phoi theo lao dong va viec mua ban sUc lao dong. Phan phoi theo lao
dong da khac vdi qua trinh lao dong, thi phan phoi theo lao dong va tu lieu sinh

hoat can thiet cho ngudi lao dong de’ duy tri sUc lao dong cua ho se khong co quan

he logich truc tiep nua. Gia tri sUc lao dong tuy la mot can cU de thuc hien su phan
phoi theo lao dong nhung khong phai la duy nhat. Thu nhap ma ngudi lao dong
nhan duqc th phan phoi theo lao dong con phu thuoc vao trinh do phat trien cua luc
luqng san xuat xa hoi nua.

5/ Ket qua cua phan phoi theo lao dong co chUc nang dieu tiet quan he cong
bang va hieu qua. Theo C.Mac, quan he phan phoi theo lao dong trudc het da the

hien quan he binh dang giua ngudi lao dong. Quan he kinh te binh dang nay bao

gom ba mat: ThU nhat la quan he binh dang ve quyen sd huu cong cong cua toan
the thanh vien xa hoi. ThU hai la quan he binh dang ve quyen lqi lao dong. ThU ba

la quan he binh dang ve mat trao doi lao dong.

1.2.2. Quan diem cua Le - nin ve phan phoi thu nhap cac nhan

nen

kinh te hang hoa XHCN (thdi ky chinh sack kinh te moi)
Trong lanh dao xay dung CNXH d Lien Xo, V.I.Lenin da phat trien ly luan
phan phoi cua C.Mac va trong thuc tidn da co nhung thu nghiem budc dau doi

17


vdi phSn phoi theo lao dong. Dieu do da co anh hudng quan trong doi vdi su hinh
thanh the che phan phoi truyen thong cua CNXH sau nay. Dac biet la nhung tu

tudng cua Ngudi ve phan pho'i trong thdi ky chinh sach kinh te mdi co the duoc

coi la nhung chi dan quy gia cho chung ta trong viec giai quyet van de phan phoi
trong nen kinh te thi trudng dinh hudng XHCN, the hien d nhung diem chu yeu
sau day:
Thft nhat, pha vd su tudng tuong ve che do cong huu don nhat XHCN, chu

truong nhieu thanh phan kinh te cung ton tai. V.I.Lenin chi ro, trong giai doan

phat trien nha't dinh cua CNXH, trong ddi song kinh te xa hoi da co thanh phan
XHCN, cung van co nhan to tu ban chu nghia. Ong da phan tich cu the ket cau
kinh te xa hoi cua nudc Nga luc do. Cung vdi viec, neu ra 5 thanh phan kinh te,

Ong noi: "Nudc Nga rong ldn va hon tap den muc cac loai hinh khac nhau cua

ket cau kinh te - xa hoi deu xen ke vdi nhau d trong no". V.I.Lenin de xuat phai
pha vd hinh thuc che do sd huu nha nudc don nhat, thong qua che do to nhuong,
che do cho thue, che do hop tac va cac hinh thuc khac de "gay trong" tu ban nha
nudc, dong thdi chinh quyen dem mot so' xi nghiep nho da thu ve thuoc sd huu

nha nudc chuyen nhuong co den bu cho tu nhan kinh doanh, dong thdi cho phep
tu nhan lap cac xi nghiep nho. V.I.Lenin cho rang, lam nhu vay khong nhung co

the thuc hien duoc trong kinh te, ma con loi dung chu nghia tu ban lam mat xich
trung gian giua san xuat nho va CNXH, se co loi cho viec nhanh chong phat trien

luc luong san xuat xa hoi, trong thdi gian ngan nhat khoi phuc nen dai cong

nghiep mot cach tich cuc hon, thuan loi hon.

Thu hai, pha vd mo hinh do nha nudc truc tiep phan phoi san pham, nha'n
manh su quan tam do'i vdi loi ich vat chat cua ca nhan. V.I.Lenin da thang than
chi ro, trong thdi ki dau cua CNXH, dieu gia dinh ve viec nha nudc truc tiep

phan pho'i san pham la khong co can cu. Ong noi: "Chung ta da tinh - hay co le
noi nhu the nay dung hon: chung ta chua tinh toan day du ma da tudng la - co
the truc tiep dung phap lenh cua nha nudc vo san, de to chUc theo kieu Cong san

Chu nghia trong mot nudc tie’u nong, viec nha nudc san xuat va phan pho'i san
phdm. Ddi song thuc te da vach ro sai lam cua chung ta". Vi trong tinh hinh luc

18


luong san xuat con chua phat trien, san pham xa hoi thieu thon, do nha nudc true
tiep phan phoi san pham, tat yeu se dan den: mot mat la tap trung san pham co

tinh chat cudng che, mat khac la chu nghia binh quan cuc doan. Dong thdi,
V.I.Lenin con chi ro, tien hanh cach mang thi khong du, con phai dua vao hung

thu ca nhan, dua vao su quan tam th loi fch ca nhan, dua vao hach toan kinh te,
phat trien nen kinh te hang hoa XHCN. "Su quan tam den loi fch thiet than cua
ca nhan se co tac dung phat trien san xua't; trudc het chung ta can phai day manh

san xuat cho bang duoc". Su thuc hien loi fch ca nhan lam dong luc truc tiep phat

trien san xuat, the hien tren mat phan phoi, can phai khac phuc khuynh hudng
binh quan chu nghia, thuc su quan triet nguyen tac lam nhieu hudng nhieu, lam
ft hudng ft, khong lam thi khong hudng.
Thu ba, giai quyet hien tuqng khong an khdp giua lao dong va thu nhap,

nhan manh thu nhap cua ngudi lao dong phai lien he vdi thanh qua lao dong va
nang suat lao dong. V.I.Lenin da chi ra mot cach ro rang rang: trong xa hoi
XHCN, viec phan phoi san pham tieu dung cua ngudi lao dong khong the tai

thuc hien che do phan pho'i binh quan theo nhan khau. Tien luong va tien thudng
phai lien he mat thiet vdi nhau dong thdi duoc quyet dinh d muc do hoan thanh

ke' hoach san xua't. Che' do thudng hien vat va che' do dung hien vat chi cho mot

bo phan tien luong can phai thng budc doi thanh che do cung Ung cho cong nhan

theo nang suat lao dong. Ong da phe binh nghiem khac bie'n thudng hien vat
thanh loi binh quan phu them vao tien luong, de xuat, quy thudng "can duoc tien

hanh phan pho'i hop lf, nen dung de thudng cho nhung ngudi lam kinh te co

nhung bieu hien cua tinh than dung cam, cham chi co trach nhiem, tai gioi va het
long trung thanh", d day V.I. Lenin da gan truc tiep thu nhap lao dong vdi thanh

qua lao dong va nang sua't lao dong, da lam ro quy thudng chi co the la phuong
thuc de thuc hien lam nhieu, hudng nhieu ma khong the la phan phoi binh quan.

Thu tu, thha nhan CNXH khong the xoa bo kinh te hang hoa, quan he hang

hoa - tien te la tien de de thuc hien phan pho'i thu nhap ca nhan. V.I.Lenin da tiep

thu bai hoc dau ddn do hanh vi cua con ngudi muon xoa bo kinh te hang hoa lam
cho nen kinh te suy thoai nghiem trong, da thay doi nhan dinh cua C.Mac va

19