邓小平收入分配思想的内容丰富，但概括起来说是一个“双论结构”，即可以全部包容在“收入差距论”和“共同富裕论”之中。“双论结构”所包含的思想，是我国现阶段解决公平与效率问题的理论均衡点。我国改革过程中出现的公平与效率的矛盾，不仅不是“双论结构”引发的，而且必须依靠“收入差距论”和“共同富裕论”这两大“理论阀门”的不断调节来解决。 Deng Xiaoping’s idea of ​​income distribution is rich in content, but in a nutshell it is a “double theory structure” that can be fully contained in “income gap theory” and “common prosperity theory.” The thinking contained in the “double theory structure” is the theoretical equilibrium point for solving the issue of fairness and efficiency in our country at this stage. The conflict between fairness and efficiency that emerged during the reform of our country is not only caused by the “double theory structure” but also must be solved by the constant adjustment of the two “theory and valves” of “income disparity theory” and “common prosperity theory.”