收入分配理论贯穿马克思政治经济学始终，是我国分配制度的主要依据，也是高中政治教学的重点内容。学生通过对这部分内容的学习，不仅可以理性看待拜金主义等不良社会风气，树立正确的价值观念；也可以以小见大，形成对我国市场经济、社会主义以及中国特色社会主义发展现状的深入理解，从而坚定投身于社会主义建设的决心。高中政治作为青少年系统接受马克思主义理论指导的重要科目，对其终身发展具有重要引导作用。尤其在中国特色社会主义进入新时代，我国社会主要矛盾和收入差距发生较大变化的时代背景下，对于高中政治中马克思收入分配理论具体教学的进一步研究也显得尤为必要。当前教学中仍然存在收入分配理论与时代进程逻辑统一不足、对社会负面案例解释力不够以及马克思主义理论引导不够深入等问题，需要在今后的教学中不断改进。

The theory of income distribution runs through Marx's political economy, is the main basis of China's distribution system, and is also the key content of high school political teaching. Through the study of this part of the content, students can not only rationally look at the money worship, hedonism and other bad social ethos, establish correct values; We can also learn from the small to form an in-depth understanding of China's market economy, socialism and the development of socialism with Chinese characteristics, so as to firmly devote ourselves to the determination of socialist construction. High school politics, as an important subject for teenagers to systematically accept the guidance of Marxist theory, plays an important guiding role in their lifelong development. Especially in the new era of Socialism with Chinese characteristics, China's main social contradiction and income gap has undergone great changes in the era background, for high school politics in Marx's income distribution theory of specific teaching is particularly necessary. At present, there are still some problems in teaching, such as insufficient unity of income distribution theory and logic of the process of The Times, insufficient explanatory power of negative social cases and insufficient guidance of Marxist theory, which need to be improved in future teaching.