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中国式现代化视域下，构建高水平分工格局作为建设现代化经济体系的深层机理，是新时代贯彻新发展理念、实现高质量发展的战略选择。马克思主义政治经济学深刻揭示了人类社会“生产力—分工形态—交往形式”的互构规律，构成新质生产力赋能构建高水平分工格局的理论依据。新质生产力作为“技术—制度-价值”协同创新的先进生产力质态，能够以数智化生产体系重塑分工时空格局，以构建新型生产关系优化分工组织结构，以人本逻辑引领分工形态跃升，为打造中国式现代化分工体系提供关键动力。文章提出，要以强化基础性战略性支撑筑牢分工的物质基础，在教育优先、科技创新、人才引领中打造分工新动能；以健全新型举国体制强化分工的制度效能，在完善发展社会主义基本经济制度与深化资本要素改革中塑造分工新优势；以锚定共同富裕历史任务校准分工的发展方向，在做好、分好共同富裕“蛋糕”的实践探索中彰显分工新正义。

In the context of Chinese-style modernisation, the construction of a high-level pattern of division of labor, as a deep-rooted mechanism for building a modernised economic system, is a strategic choice for the implementation of the new development philosopy and the realisation of high-quality development in the new era. Marxist political economics profoundly reveals the inter-constructive law of “productive force-division of labor-form of interaction” in human society, which constitutes the theoretical basis for the construction of a high-level division of labor pattern energized by the new-quality productive forces. As an advanced productive force mode of “technology-system-value” synergistic innovation, the new quality productive force can reshape the spatial and temporal pattern of division of labor by digital intelligent production system, optimize the organizational structure of division of labor by constructing a new type of production relationship, and lead the division of labor to leap up by humanistic logic, thus providing a key impetus for building a modernized division-of-labor system with Chinese style. This paper puts forward that: Building a strong material foundation of the division of labor by reinforcing the basic strategic support, and to create new kinetic energy for the division of labor through education being a priority, scientific and technological innovation, and talents leadership; strengthening the institutional effectiveness of the division of labor by making a sound new-type of national system, and shaping the new advantages of the division of labor by perfecting and developing the basic socialist economic system and deepening the reform of the capital factors; calibrating the development direction of the division of labor by anchoring the historical task of common prosperity, and manifesting the new justice of the division of labor in the practical exploration of “doing a good job” and “well sharing the ‘cake'” of common prosperity.