分配公平可以从过程中机会的均等和结果的贫富悬殊程度予以考察。我国在初次分配过程中劳动要素就失去了公平的基础,公平几乎无从谈起。加之税收政策对收入分配的调节力度不够,分配的结果必然是贫富悬殊加剧。从长期角度观察,收入分配不公可能对效率造成破坏性影响,政府应该努力整合劳动要素市场,确保劳动要素收益不受其它要素和特权阶层的侵蚀,充分发挥税收调节收入分配的职能。 Equity distribution can be examined from the degree of equality of opportunity in the process and the disparity between the rich and the poor. In the process of initial distribution, the labor elements in our country have lost their fairness and fairness is almost impossible to talk about. Coupled with tax policy on income distribution adjustment is not enough, the distribution of the inevitable result of the disparity is exacerbated. From a long-term perspective, inequality in income distribution may have a devastating effect on efficiency. The government should strive to integrate the labor factor market, ensure that labor factor benefits are not eroded by other factors and privileged classes, and give full play to the tax revenue distribution function.