本书首先从历史的角度，重新审视、评析西方思想界公平与效率的思想渊源与历史演进、西方思想界的公平效率观、国外处理公平与效率关系的实践经验；研究、总结、论证马克思恩格斯的公平效率观、毛泽东和邓小平的公平效率观及其相互比较；总结、论证了改革开放以来公平与效率关系在我国的历史发展与改革实践。其次从学术争鸣的多维视角，较为全面展示、详细阐述了：关于“效率优先、兼顾公平”原则的学界争论，即“ 效率优先、兼顾公平”原则的历史回顾、学界质疑、深刻反思与历史评价；关于公平和效率关系的学术争鸣，即公平与效率统一论、公平与效率对立论、公平与效率主次有别论、公平与效率并重论、其他不同论点，当代不同学科视域中关于公平与效率关系的思想观点、总体评价和重要启示。最后站在战略的高度，研究论证得出三个重要结论：公平与效率并重是社会主义初级阶段的基本分配原则；包容性增长是指导公平与效率关系的全新时代命题；五大发展理念是指导公平与效率关系的具体行动指南。这是对以往公平与效率关系研究方向和研究内容的重要矫正和重大突破。

From a historical perspective, this book first re-examines and evaluates the ideological origin and historical evolution of fairness and efficiency in Western intellectual circles, the concept of fairness and efficiency in Western intellectual circles, and the practical experience of foreign countries in dealing with the relationship between fairness and efficiency. Research, summarize and demonstrate the concepts of fairness and efficiency of Marx and Engels, Mao Zedong and Deng Xiaoping, and their comparison with each other; This paper summarizes and demonstrates the historical development and reform practice of the relationship between fairness and efficiency in China since the reform and opening up. Secondly, from the multi-dimensional perspective of academic controversy, it comprehensively displays and elaborates: the academic debate on the principle of "efficiency first and fairness", that is, the historical review, academic questioning, profound reflection and historical evaluation of the principle of "efficiency first and fairness"; Academic controversy on the relationship between fairness and efficiency, namely the theory of the unity of fairness and efficiency, the theory of the opposition between fairness and efficiency, the theory of the difference between fairness and efficiency, the theory of equal emphasis on fairness and efficiency, and other different arguments, ideological views, overall evaluations and important enlightenments on the relationship between fairness and efficiency from the perspective of different disciplines in contemporary times. Finally, from the strategic perspective, the research and demonstration came to three important conclusions: equal emphasis on fairness and efficiency is the basic distribution principle in the initial stage of socialism; Inclusive growth is a new epochal proposition guiding the relationship between equity and efficiency; The five development concepts are concrete action guidelines to guide the relationship between equity and efficiency. This is an important correction and major breakthrough in the previous research direction and research content of the relationship between fairness and efficiency.（AI翻译）