Abstract: The essence of inclusive growth is to properly deal with the relationship between fairness and efficiency. Based on western scholars’ and Marxism view about fairness and efficiency，the author explored the internal relations between fairness and efficiency in contemporary China. The analysis reveals that that fairness powers and motivates the promotion of efficiency，and efficiency in turn provides the prerequisite and guarantee for achieving fairness. Therefore inclusive growth reflects the intrinsic unity of fairness and efficiency. Inclusive growth is build on economic growth on the basis of equality of opportunity and fairness by abandoning the concept of “GDP first”，further deepening the reform of income distribution system and strengthening the social security system，and thereby promote comprehensive human development and social harmony to the most.

Key words: inclusive growth, fairness, efficiency, Marxism view on fairness and efficiency, reform of distribution system