改革开放30多年来，中国经济快速发展，但在总量增长的同时，收入分配问题也日趋严重，特别是劳动在初次分配中的状况呈不断恶化之势，已经成为全面推进高水平小康建设必须解决的一个重大而紧迫的问题。本书在已有研究基础上，从中国经济双重转型背景出发，提出了双重转型经济劳动份额及其决定的理论分析框架，对我国劳动份额动态演进及其变化发展进行解释。研究发现，由于受结构转型、体制转型和由投资驱动增长方式决定的资本体现型技术进步影响，我国劳动份额在双重转型过程中会出现阶段性下降，各种影响在特定时期形成叠加，导致劳动份额在短期大幅下降。随着体制与结构因素对劳动份额影响的减弱以及经济增长方式转变，未来我国劳动份额将逐步上升并收敛到发达国家平均水平。在对数据质量问题进行适当处理并重新估计有关数据的基础上，本书通过多种实证方法运用江苏数据对理论框架进行了检验。结果显示，统计部门公布的数据一方面低估了劳动者报酬，另一方面也低估了劳动份额的下降幅度。根据所提出的理论分析框架，本书从产业结构变化、所有制结构调整和资本体现型技术进步三个方面，对导致江苏劳动份额大幅下降的主要原因及其机理进行了实证分析，发现个体经济发展滞后、结构转型较为剧烈、私营经济发展迅速等是江苏劳动份额下降的重要原因，但大幅下降要由经济的重化工业化加深、伴随着投资增长而产生的资本体现型技术进步和资本对劳动的更快替代来解释。特别是国有经济，其影响远远高于非公有制经济。基于对双重转型期劳动份额变化的主要因素及其机理的认识，本书认为，尽管劳动份额的回升可以预期，但仍需通过各种经济政策和公共政策加以扭转，主要包括尽快摆脱过分依赖工业的发展模式，大力发展劳动份额较高的第三产业；尽快跨越依靠资本扩张的重化工业化发展阶段，更多地通过提升劳动者素质来推动经济增长；优化公共财政支出结构，尽快在政策导向上实现由重视“投资者”向重视“创业者”转变；着力清除市场壁垒，尽快在各种垄断行业引入竞争机制，改变部分行业劳动份额过低的现状；加强劳动力市场制度建设，尽快改变劳动者工资谈判地位弱势现象和重视经济统计特别是第三产业统计，尽快提高数据质量，为二次分配提供全面准确的决策依据等。

China has got an impressive achievement in economic growth since 1978.With a rapid economic growth and transition，the decline of labor share in China has become an outstanding structural problem for promoting the well-off building.This book put forward a theoretic explain for the dynamic evolution of labor share in a dual transition society，based on many former studies.The model shows that a periodic decline of Chinese labor share appeared in the period of the dual transition，which resulted in the industrial structural change，system transition and technical progress embodied in capital by the investment driven growth mode.This book still points out that various effects can add up to make a sharp decline of labor share in the short run.With the weakening of effects above and the transformation of economic growth mode，the labor share in China will rise and converge to level the rich-country in the future.Using several empirical methods，the theoretical model has empirically tested on the data of Jiangsu province，which data quality problems have been appropriate handled and some data have been estimated.The result shows that the official data underestimated the labor remuneration on one hand，on other hand，underestimated the decline of labor share in Jiangsu province.With theoretical framework put forward in this book，the main causes and mechanism of the decline in labor share have been clarification，and the effects on labor share from the change of industry structure，the adjustment of ownership structure and capital embodied technical progress are evaluated.We find that individual economic development，the sharply change of industry structure and rapidly development of privately owned economy in Jiangsu province are the important causes of the labor share decline，and the sharp decline of labor share can be explained by the significant capital-biased technical change.The result also shows that the effect on labor share by state-owned economy is far higher than the effect by non-public-owned economy.According to the finding in this book，although the rise of labor share in China will be expected in future，but many economic policies and public policies should be taken by government，including to develop the third industry，improve the quality of workers，optimize the structure of public finance expenditure，accelerate the development of the labor market and improve the quality of statistical data，and so on.