公平与效率的关系问题是经济理论和政策永恒的研究话题。经过改革开放30年,我国经济社会获得长足的发展。发展的背后是差距的拉大。这种拉大在一定程度上是以效率为导向经济政策的必然结果,同时,还是各种形式的机会不均导致的结果。这种拉大既体现在居民的收入分配上,还体现在公共资源的分配上。抛却导致差距拉大的各种原因,这里从财政角度探讨 The issue of the relationship between fairness and efficiency is an eternal research topic in economic theory and policy. After 30 years of reform and opening up, China’s economy and society have made great strides. Behind the development is the widening of the gap. To a certain extent, this enlargement is the inevitable result of efficiency-oriented economic policies and at the same time is the result of various forms of uneven opportunities. This enlargement is reflected not only in the income distribution of residents but also in the distribution of public resources. Abandoned the widening gap led to various reasons, from a financial point of view here