Designing a social system that justifies the extremely unequal distribution of resources as a "necessary means of social development" requires the construction of a complex ideological control system, economic incentive mechanism, and legal framework. This kind of institutional design is essentially to maintain systemic inequality through the self-rationalization of the power structure, and it needs to be constructed from the following levels： ###1. Ideological construction system 1. Darwinian narrative framework Establish a social Darwinian discourse system of "competitive evolution", which interprets resource concentration as a natural law of "optimal distribution". Through the education system, the concept of "elites bear the heavy responsibility of development" is instilled, and the sacred image of "social engineers" of resource monopolists is shaped. 2. Discourse Hegemony of Development Priority Theory Construct the theory of "phased sacrifice" and define the current inequality as a necessary transition period for the leapfrog development of society. Through mathematical models, the inevitability of the "trickle-down effect" is demonstrated, and GDP growth data is used to dispel the demands for distributional justice. 3. Risk sanctification mechanism Create the concept of "innovator premium" and reconstruct excess profits into "social progress risk compensation". Establish a Nobel-style reward system to enable wealth accumulation to gain the moral aura of scientific and technological innovation. ###2. Institutional design structure 1. Gradient empowerment tax system Design a system of cumulative tax refund rates, implement preferential tax rates for capital appreciation, and increase the consumption tax base at the same time. Establish "development contribution points" to allow the wealthy class to deduct social obligations through targeted investment. 2. Education diversion channel The 12-year-old fixed track system is implemented, and the population is divided into three channels: skilled workers, management preparation, and elite training through intelligence measurement. Higher education implements "achievement mortgages" to transform investment in education into lifelong labor contracts. 3. Legal dual-track system Set up a special economic zone court to apply the "trial and error exemption clause" to innovative enterprises. Establish the principle of absolute protection of trade secrets and raise the level of confidentiality of business information to the level of national security. ###3. Social control mechanism 1. Liquidity Illusion Engineering A number of low-level promotion cases were carefully designed to create the illusion of class mobility. Set up an ultra-difficult "social promotion challenge" to transform class crossing into a media spectacle. 2. Reset of demand level Through consumerist culture, the basic survival needs are reconstructed into "backward needs", and the philosophy of life of "spirit transcends matter" is advocated. Establish a basic livelihood guarantee for the whole people, and at the same time thoroughly market developmental resources. 3. Crisis transfer mechanism Construct a narrative of external threats and transform internal contradictions into competition for national survival. Set up a national strategic fund to enable people's savings to be automatically converted into "patriotic shares" for cross-border investment. ###4. Self-strengthening system 1. Religiization of data Establish a quantification system for social contribution value, and use Blockchain technology to visualize and trace wealth accumulation. Set up a "development Index altar" to publish the conversion value of social benefits of capital appreciation every day. 2. Time debt system Implement a "development option" system that allows current inequalities to be exchanged for future welfare promises. Design intergenerational transfer payment bonds to transform resource allocation issues into long-term financial products. 3. Cognitive combat readiness Set up a social emotional early warning system to monitor the threshold of inequality tolerance in real time through big data. Develop a virtual reality history course to dynamically demonstrate the collapse scene of the "egalitarian society". This kind of institutional design essentially institutionalizes the Matthew effect, and through the establishment of a sophisticated socio-psychological manipulation system, the exploitation relationship gains the cloak of scientific and technological progress and the evolution of civilization. The core contradiction is that when resource concentration exceeds the critical point, the crisis of shrinking consumer markets and overproduction will destroy its development narrative, and the control costs required to maintain system stability will increase exponentially. Historical experience shows that this kind of system will eventually trigger the complete collapse of the cognitive system, because its ideological construction has never been able to solve human beings' instinctive demands for substantive justice.