[摘　要]　招投标制度是社会制度的一个方面，其公平与效率必须服从于整个社会制度的公平与效率。分析宏观经济社会发展中公平与效率的辩证关系，进而剖析、阐明其在微观回标分析工作中的具体体现，据此初步探索提高回标分析工作质量的途径，为落实招投标制度的公平、公正原则建言献策。

[关键词]　回标分析；质量；公平与效率

Abstract: The bidding system is one part of the social system, therefore fairness and efficiency of the bidding system must align with the whole social system. This paper analyzes the dialectical relationship between fairness and efficiency during the current development of macro - economy and society, then analyzes and clarifies the specific embodiment in the micro——process of bidding returning analysis, and finally points out the methods of improving the quality of bidding returning analysis which are suggestions for the implementation of the fairness and efficiency in the bidding system.

Key words: bidding returning analysis; quality; fairness and efficiency