效率和公平是市场经济中的两个重要范畴，在分配制度中正确处理效率和公平的关系问题、体现效率优先、兼顾公平的原则是我党在社会主义市场经济条件下对分配制度、分配原则认识的深化。因此，要正确理解效率优先、兼顾公平的经济学含义及依据，正确理解效率和公平的辩证统一的关系。 Efficiency and fairness are two important categories in a market economy. The issue of correctly handling the relationship between efficiency and fairness in the distribution system shows that the principle of giving priority to efficiency and giving consideration to fairness is the principle that the CPC should allocate the system of distribution and the principle of distribution under the conditions of a socialist market economy. Deepening understanding. Therefore, it is necessary to correctly understand the priority of efficiency and give due consideration to the fair economic meaning and basis and properly understand the dialectical unity of efficiency and fairness.