基于会计信息产权和会计外部化，会计信息披露可以实现效率与公平的兼顾。
Based on property rights of accounting information and accounting externalization, consideration will be given to both efficiency and justice of accounting information disclosure.
效率与公平是人类活动所追求的两大基本价值目标，而效率与公平兼顾则是我国行政体制改革的基本价值导向。
Making much of both efficiency and justice, the two basic value goals of men's pursuit, should be the basic value orientation of administrative system reformation in China.
最优所得税主要探讨税收如何兼顾公平与效率问题，以及给定公平偏好程度下，如何确定最优边际税率水平。
Optimal income taxation is primarily aimed at balancing fairness and efficiency, and ascertaining the level of optimal marginal tax rate under a given equity preference condition.
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