中文摘要：

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2003-2010年全国平均的城乡居民低保线和2010年27省（市、区）城镇低保线,从测算低保线与城乡居民生活支出比重、与城乡居民可支配收入比重、与现行低保线和CPI之间联动机制,以及测算过程中收入依赖系数平稳下降等4个方面评价低保线的保障能力及ELES测算结果的合理性,并指出需要进一步改进的方面。

英文摘要：

Based on the basic theory of Social Security, the paper combines Hierarchy of Needs Theory and the Extended Lin- ear Expenditure System. It estimates the national average urban and rural poverty line from 2003 to 2010,and urban poverty line among 27 provinces in 2010. This paper tends to test and amend the result of ELES,and meanwhile indicates some fur- ther improvements in certain aspects, through the following four aspects：proportion estimation between poverty line and the ex- penditure of urban and rural residents, proportion estimation between poverty line and disposable income of urban and rural residents,linkage mechanism estimation between the existing poverty line and the CPI, and the steady decrease of income de- pendent coefficient during the calculation process.