Abstract: There is labour-intensive comparative advantage till now in the view of Unit Labor Cost, but it is based on double-low character with low labour productivity and lower reward., and it faces a limited market space. Holding on the labour-intensive comparative advantage is conflicting signally with the trasformation goal of economic development patterns and the improvement goal of national income distribution. It is an availabe way to avoid conflict that reform the double-low character and accumulate the labour-intensive comparative advantage with high-level labour productivity as wall as high-level reward. structure of production factors has partly meet the requirement to the reforming and accumulating.