中文摘要：

针对我国收入分配差距不断扩大的趋势，以马克思主义分配理论为依据，探讨我国企业薪酬分配效率与公平相结合的理论基础，指出坚持社会主义公有制经济的主体地位不动摇以及按劳分配为主的分配原则是我国企业薪酬分配效率与公平相结合的制度基础，并进一步分析企业薪酬分配效率与公平相结合需要妥善处理好的各项关系。

英文摘要：

Facing the growing income gap, the paper analyzes the combination of compensation distribution efficiency and equity based on the theory of Marxism. Then, the paper discusses the economic foundation of combination of compensation dis- tribution efficiency and equity. At last, the author proposes the relations that should be handled well in order to promote enter- prises to establish a payment policy balancing the equity and efficiency.