本文认为,法律的公平与效率并非是不可调和的一对矛盾体,二者是可以、也需要互补的。企业在追求经济利益的同时,务必考虑到公平,这样才能保持企业的可持续发展。为了保障效率优先原则的贯彻,把效率优先法律化具有特别重要的意义。因此,有赖凭借立法上权利、义务与权力、责任的恰当配置来求得最大社会效益。运用于进行市场经济立法,在优先考虑效率时,要通过其他立法手段给因改革而受惠最少甚或受损的人,给予补偿和救济,这就是“兼顾公平”。 This article argues that the fairness and efficiency of the law are not irreconcilable contradictions, both of which can and need to be complementary. Enterprises in the pursuit of economic interests at the same time, be sure to take into account equity, so as to maintain the sustainable development of enterprises. In order to guarantee the implementation of the principle of efficiency priority, giving priority to efficiency has a special significance. Therefore, it is up to the greatest social benefit to rely on the proper allocation of rights, obligations and powers and responsibilities in legislation. When applying the legislation of the market economy to give priority to efficiency, we must give compensation and relief through other legislative measures to those who have benefited or will be benefited as a result of the reform by a minimum. This is “giving consideration to fairness.”