中文摘要：

在全面建成小康社会时期,恩格尔系数不适合用来衡量我国居民生活状况,新的社会时期需要更多从精神消费和幸福感受来衡量居民生活水平和社会发展状况.在这种背景下,刘思敏提出旅游消费兼具物质消费和精神消费特质,在全面小康社会建设过程中,用＂旅游恩格尔系数＂来判断人民群众的生活水平已是大势所趋.但通过对河南省城镇居民生活水平的实证研究表明,刘氏旅游恩格尔系数虽然从关注居民生活质量的角度,提供了一种正向测量社会发展和居民生活水平的指标,但在计算模型上仅采用旅游消费作为计算指标却存在商榷之处,还需要构建新的模型来弥补此计算方法的不足.

英文摘要：

Engel＇s coefficient is not suitable for measuring residents living conditions in our country during the period of building a well-off society in an all-round way. The new social needs the index that includes more spiritual consumption to measure residents happy feeling and social development. In this context,Liu Simin thinks that tourism consumption contains material and spirit consumption characteristics. Tourism Engel coefficient can judge the people＇s living standard during the time of building a well-off society in an all-round way. But the empirical research of the urban residents in Henan province shows that only using the tourism consumption as index is insufficient on the calculation model,although from the perspective of residents＇ quality of life,tourism Engel coefficient provides a positive indicator of social development and people living standard. And it also needs to build a new model to make up the inadequacy of the Tourism Engel＇s coefficient.