This paper analyzes the current situation of efficiency and fairness of income distribution in 110 cities in the Yangtze River Economic Belt，and selects two dimensions of fairness and efficiency，factor production efficiency，factor allocation efficiency，fairness of initial distribution process，and initial distribution results. The five indicators of fairness and redistribution of fairness are based on the principles of science，measurability，and effectiveness. A total of 12 measurement indicators have been selected，and a set of measures for measuring the efficiency and fairness of primary distribution and redistribution in various regions of the Yangtze River Economic Belt has been constructed. The index system analyzes and evaluates the fairness and efficiency of income distribution in 110 cities in the Yangtze River Economic Belt，and finally gives corresponding countermeasures to promote the formation of a reasonable and effective order of wage income distribution.