商法和民法是对市场经济进行调节的重要的一类法律制度,效益和公平在法律层面是其最为重要的价值取向。两者之间既有一定区别又存在密切联系。两者之间的区别既在于其法律对象的不同,也在与其在立法过程中的价值取向的差异。在市场经济的大环境下,需要考虑到效益优先的原则,因而效益成为了商法的最基本和最重要的价值取向;而在计划经济的条件下,在对资源进行再次分配的过程中,也要充分考虑公平优先的原则,因而公平成为了民法最基本的价值取向。对商法和民法不同价值取向的正确认识,于我国法律的制定和执行都有着重要的意义。 Commercial law and civil law are important legal systems that regulate the market economy. Benefit and fairness are their most important values ​​in law. There is both a certain difference and a close relationship between the two. The difference between the two lies not only in the difference of their legal objects, but also in their differences in value orientation in the legislative process. Under the macroeconomic environment of the market economy, the principle of giving priority to efficiency needs to be taken into consideration. Therefore, efficiency has become the most basic and important value orientation of commercial law. In the process of planned economy and redistribution of resources To give due consideration to the principle of fairness and prioritization, fairness has become the most basic value orientation of civil law. The correct understanding of the different values ​​of commercial law and civil law is of great significance in the formulation and implementation of our law.