我国最低生活保障制度已基本上建立,越来越多的人得到了保障。本文试图用理论对低保制度进行公平和效率分析,并指出我国现行低保制度本身及其实行过程中存在着一些公平和效率方面的缺陷。 The minimum living allowance system in our country has basically been established and more and more people are being protected. This article attempts to use theory to analyze the efficiency and fairness of the minimum living allowance system and points out that there are some fairness and efficiency shortcomings in the existing subsistence allowance system and its implementation in our country.