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This paper considers an intelligent reflecting surface (IRS)-aided simultaneous wireless information and power transfer (SWIPT) network, where multiple users decode data and harvest energy from the transmitted signal of a transmitter. The proposed design framework exploits the cost-effective IRS to establish favorable communication environment to improve the fair energy efficient. In particular, we study the max-min energy efficiency (EE) of the system by jointly designing the transmit information and energy beamforming at the base station (BS), phase shifts at the IRS, as well as the power splitting (PS) ratio at all users subject to the minimum rate, minimum harvested energy, and transmit power constraints. The formulated problem is non-convex and thus challenging to be solved. We propose two algorithms namely penalty-based and inner approximation (IA)-based to handle the non-convexity of the optimization …