改革开放以后,随着居民收入状况的不断变化,我国收入分配领域不断革故鼎新,分配理念不断变革。在这个过程中,无不凸显着收入分配的核心概念公平与效率及其二者的关系问题。党的十七大提出的“初次分配和再分配都要处理好公平与效率的关系,再分配更加注重公平”的新论断,是对以往分配指导原则的纠偏和扬弃,有着深刻的理论意义和重要的实践意义。公平的分配制度攸关和谐社会的构建,正确认识和处理两次分配中的公平与效率问题,切实采取有力措施理顺分配关系,解决收入分配差距问题,最终实现全体人民共同富裕,是构建社会主义和谐社会的重要保证。 After the reform and opening up, with the continuous changes in the income of residents, the field of income distribution in our country has been constantly changing. The concept of distribution has been constantly changing. In this process, all highlight the fairness and efficiency of the core concept of income distribution and the relationship between the two. The new assertion put forth by the 17th CPC National Congress that “both primary distribution and redistribution should deal with the relationship between fairness and efficiency and redistribute more emphasis on fairness” is a rectification and abandonment of the guiding principle of distribution in the past. There is a profound theory Meaning and important practical significance. The fair distribution system is crucial to the building of a harmonious society, to correctly understand and handle the issue of fairness and efficiency in the two distributions, to earnestly take effective measures to straighten out the distribution relations and solve the gap in income distribution so as to eventually realize the common prosperity of all the people and the building of a harmonious society An important guarantee for a harmonious society.