在我国，最低生活保障制度是具有中国特色的社会救助制度，承担着为社会贫困群体提供最基本的生活保障的任务，发挥了社会安全网的作用。新中国成立后，我国为解决农村贫困问题，先后出台了一系列政策和措施，20世纪90年代以来，开始了建立农村最低生活保障制度的探索。已有研究表明低保制度对降低低保人群的贫困发生率有正向作用，且在贫困研究方面消费支出的指标更胜于收入指标。贫困家庭在一定的收入水平下往往面临着艰难的消费支出选择，他们常常在满足基本生活需要（如食物、衣服及住房）和能够提升未来生活水平的人力资本支出（如健康、教育的投资）之间徘徊。本文通过比较四类不同家庭间的消费支出绝对值和支出比例，描述在最低生活保障制度的影响下家庭如何做出消费选择，并通过一系列OLS回归检测最低生活保障制度对农村低保户总消费支出及各消费支出类别的影响作用，考察农村家庭在低保制度的作用下如何做出消费选择，从侧面反映农村低保制度的目标定位问题。研究结果表明，农村家庭的人均食物消费支出、居住消费支出、文化教育消费支出、烟酒支出和转移性及财产性消费支出会随着人均低保金的增长而有不同程度的显著增长。

In China, Minimum Living Standard Assistance (MLSA) is a special system that is with Chinese characteristics, which is an important part and provides basic standard of living. It plays a role of social safety net, and reflects the responsibility of Government. After the founding of New China, the Government has introduced a series of policies and measures to resolve the problem of rural poverty and began the exploration of MLSA in countryside since the 1990s.Some studies have found that MLSA participation has some modest impacts on poverty reduction, and argue that examining expenditure may be superior to income in order to accurately measure poverty and family economic well-being. Further, poor families are inclined to have a tight budget constraint and often face difficult consumption choices. Frequently, their choices are between meeting basic needs (e.g. food, clothing, and housing) and investing in human capital (e.g. health and education).This study provides a comprehensive examination of the 11 categories of consumption absolute values and the proportions in different families to describe how MLSA participation make choices .Further, this study makes a series of OLS regression to exam the effects of MLSA participation on 11 expenditure categories. In addition, the study estimates the elderly material well-being to provide some suggestions.We find that families receiving MLSA prioritized paying for food, house, education, alcohol and tobacco and metastatic and property expenditure.