如何实现效率与公平结合,是我国经济生活中面临的重大课题,本文谨从我国个人收入分配现状,探讨效率与公平结合的内在联系,提出实现“效率优先,兼顾公平”的思路与对策。一改革开放以来,随着经济发展与效率增长,我国绝大多数城乡居民个人收入显著增加。1978—1993年,我国城镇居民人均生活费收入从336元增加到1826元,农村人均纯收入从133.5元增加到921元,扣除物价上涨因素之后,升幅也十分可观。从国际比较来看,我国居民个人收入占 GDP(国内生产总值)的比例,1978年为50.5%,1993年上升为65%。而80年代美、英、法、加、韩分别为60.5%、54.1%、54.5%、52%、40%。说明我国 How to realize the combination of efficiency and fairness is an important issue in the economic life of our country. Based on the status quo of personal income distribution in our country and the inner relationship between efficiency and fairness, this paper proposes the ideas and countermeasures to achieve “efficiency first and fair consideration” . Since the reform and opening up, with the economic growth and efficiency growth, the vast majority of urban and rural residents in China have significantly increased their personal incomes. From 1978 to 1993, the per capita income of living expenses of urban residents in China increased from 336 yuan to 1,826 yuan. The per capita net income of rural people increased from 133.5 yuan to 921 yuan. After deducting the factor of rising prices, the increase was also considerable. In terms of international comparison, the personal income of our country as a percentage of GDP (gross domestic product) was 50.5% in 1978 and 65% in 1993. In the 1980s, the United States, Britain, France, Canada and South Korea were 60.5%, 54.1%, 54.5%, 52% and 40% respectively. Explain our country