本文探讨了我党关于“效率和公平理论”的发展历史,从唯物主义辩证法的角度阐明了二者的辩证统一关系,从实现公平的手段、社会主义的本质、社会主义市场经济的必然要求等方面分析了在现阶段坚持“效率优先、兼顾公平”分配原则的原因,最后提出了在实践中坚持和完善该项原则的政策性建议,并结合实际分析了目前政府的做法。 This article explores the development history of our party on the theory of efficiency and fairness, expounds the dialectical unity of the two from the perspective of materialist dialectics, from the realization of fair means, the essence of socialism and the necessary requirements of the socialist market economy At the same time, it analyzes the reason of sticking to the principle of “distribution of efficiency first and balance of fairness” at the present stage. Finally, it puts forward the policy suggestion of sticking to and perfecting the principle in practice and analyzes the current practice of the government.