ABSTRACT
With the development of the times and the constant change of the forms of labor, it is imperative to explore the value of labor and principle of distribution of medical workers. The authors first describe a number of relevant concepts, including instruments of labor, forms of labor, value of labor, and human resources. Then they analyze the value of labor of medical workers and their administrators, including the features and forms of the creation of value by medical workers and their administrators. Finally, they expound the importance of deepening reform in the distribution system of medical institutions. By analyzing the theoretical basis for readjusting the distribution mechanism, they put forward the principles of giving expression to the creation of the value of labor in readjusting the distribution system and taking efficiency, capital and production factors into account in distribution and offer suggestions respectively for the reform of the distribution system in profit and non profit medical institutions.