中文摘要：

本文建立了可计算一般均衡模型和微观模拟模型，并采用“自顶而下／自下而上”方法将两个模型进行了连接，用于分析最低工资的收入分配效应。研究表明，短期内最低工资提升会促进低技能劳动力就业并提升其收入水平，进而降低不平等。长期来看，如果最低工资提升在25％以内，仍会起到降低不平等的作用；但如果最低工资提升超过309／6，将会在提升低技能劳动力收入的同时，对就业产生负面作用。因此，政府在确定最低工资标准的调整幅度时，应该确保低技能劳动力就业和收入水平能得到同步提升，从而使得收入差距的扩大趋势得到抑制。

英文摘要：

In this paper, we build a computable general equilibrium model and a micro-simulation model and then link the two models using ＂top-down/bottom-up＂ approach. The linked model is used to study the income distribution effects of minimum wages adjustment. The results indicate that in the short term, minimum wages adjustment will increase both employment and income of low-skilled workers and hence will decease income inequality. However, in the long term, if minimum wages increase is below 25%, it can still rise employment and income of low-skilled workers and hence decrease income inequality; while, if minimum wages adjust- ment is above 30 %, while it can still increase income of low-skilled workers, it also has negative impact on employment. As a result, local government should adjust minimum wages, appropriately to ensure that employment and income of low-skilled workers are increased at the same time and this will help restraining continuous in- crease of income gap among urban residents.