高中《思想政治》经济生活实验教材第三单元第七课,在分析个人收入分配中效率与公平的关系时提出:必须正确处理初次分配注重效率与再分配注重公平的关系。作为我国深化分配制度改革的重要内容之一,中共十六大报告对此作了明确的阐述,即“初次分配注重效率,发挥市场的作用,鼓励 High school “ideological and political” economic life experimental materials, the third unit of the seventh lesson, in the analysis of personal income distribution in the relationship between efficiency and fairness, it is proposed that: the first distribution must be handled correctly, pay attention to efficiency and redistribution focus on fair relations. As one of the important contents of China’s deepening the reform of the distribution system, the report of the 16th National Congress of the Communist Party of China explicitly stated this: “The initial distribution focuses on efficiency and plays a role in the market, encouraging