The Minimum Livelihood Guarantee (MLG) system in urban China is functioned as the last resort safety net for poor people and plays a substantial role in poverty reduction. This paper provides new empirical insights into the MLG development across 31 regions in urban China between 2003 and 2013. In addition to widely used indicators like benefit levels and number of benefit recipients, we construct two indicators of MLG replacement rates to measure the generosity of the benefits relative to income from work. The results show that the development of the urban MLG system in China has followed different tracks before and after 2008. Since 2008, the governments have made great efforts to increase the generosity of the MLG system while put more stringent conditions on MLG beneficiaries. Moreover, since 2008, the generosity levels of the MLG programmes began to converge across regions.

最低生活保障制度(低保)在中國的城鎮作為貧困人口的最後保護網及在滅貧上起實質作用。本論文提供一個由2003年到2013年、橫跨31個中國城鎮低保制度發展的經驗見解。加上一些廣泛使用的指標，如福利水平、福利受惠者人數，我們建構出兩個低保制度替代率的指標，去量度相對於來自工作的收入的福利慷慨。結果顯示，在中國的城市低保制度在2008年前後，分別有著不同的發展。自2008年，各地政府在低保制度上大力增加慷慨程度，同時在低保受益人加入更嚴謹的條件。再者，自2008年，各地低保制度的慷慨水平出現跨區域的匯合。

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