收入分配调整的首要目标是缩小收入差距,但人们同时又担心这是否会有损经济效率。本文通过回顾收入分配机会不均等研究的最新进展,提供了当收入分配改革以减小收入分配机会不均等为目标时可以做到公平与效率兼得的理论与经验证据。已有的经验研究还表明,机会不均等是中国收入差距的重要乃至主要来源。因此,为在显著缩小收入差距的同时提高经济效率,下一步细化收入分配改革方案和制定配套政策时应致力于消除影响收入能力形成的所有机会不均等因素。 The primary objective of the income distribution adjustment is to close the income gap, but at the same time, one fears whether this will undermine economic efficiency. By reviewing the recent progress in the study of inequality in income distribution, this paper provides theoretical and empirical evidence that fairness and efficiency can be achieved when income distribution reform aims to reduce the inequality of income distribution. Existing empirical studies also show that unequal opportunity is an important or even a major source of income disparity in China. Therefore, in order to significantly reduce the income gap and at the same time improve economic efficiency, the next step in refining the income distribution reform plan and formulating supporting policies should be to eliminate all the opportunities that affect the formation of income capacity.