本文依据社会保障基本理论，将需求层次和扩展线性支出系统结合，测算2006～2010年全国平均农村居民低保线和2010年东、中、西部地区代表省份的农村低保线，分别从城乡低保线对比、现行低保线以及测算低保线与农村居民生活支出比重、可支配收入比重、与CPI之间的联动机制等方面对比分析，并考察测算过程中的β值，评估农村现行低保线，提出进一步改进的建议。%Based on the basic theory of social security , the paper combines Hierarchy of Needs Theory and the Extended Linear Expenditure System , to amend the measurements of poverty line through the ELES.It estimates the national average urban and rural poverty line from 2006 to 2010, and urban poverty line among representative of Eastern-middle-western Province in 2010.This paper tends to test and amend the result of ELES , and meanwhile indicates some further improvements in the following five aspects: Comparison of urban and rural poor line , ratio of poverty line and the expenditure of urban and rural residents , proportion estimation between poverty line and disposable income of urban and rural residents , linkage mechanism between the existing poverty line and the CPI, and the steady decrease of income dependent coefficient during the calculation process .
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