改革开放以来,我国的收入分配制度发生了很大的变化,分配制度的变迁实际上就是一个不断探索效率与公平关系的过程,即经历了效率优先,兼顾公平—从理论到实践的失衡,公平正义—效率与公平的价值转换与重新定位。“效率优先”一定程度上有效地促进了经济发展和生产效率的提高,但也带来收入分配差距的迅速扩大,进而影响社会稳定和经济增长,由此,建构公平正义型收入分配制度体系成为必然,一要高度重视新时期新阶段思想观念的冲突调和,为制度注入伦理;二要进行利益分配格局的重构,实现公平正义的分配。 Since the reform and opening up, China’s income distribution system has undergone great changes. The change of the distribution system is actually a process of continually exploring the relationship between efficiency and fairness. That is, it has undergone efficiency priority and fairness-the imbalance between theory and practice, and the fairness Justice - Value Conversion and Reorientation of Efficiency and Fairness. “Efficiency first” has effectively promoted economic development and production efficiency to some extent, but has also brought about a rapid expansion of the income distribution gap, thereby affecting social stability and economic growth. Therefore, a fair and just income distribution system System has become inevitable. First, we must attach great importance to the conflict and reconciliation of ideology and concepts in the new phase in the new era and inject ethics into the system. Second, we must reorganize the pattern of distribution of benefits and achieve the distribution of fairness and justice.