为了促进贫困地区义务教育的发展，保证贫困家庭的孩子不因为家庭贫困而丧失享受义务教育的机会，2001年国家提出“两免一补”政策，主要面向未普及九年义务教育的西部地区“国贫县”的农村家庭经济困难的中小学生，为他们减免杂费、教科书费、补助贫困寄宿生生活费。从2007年春季学期开始，贫困寄宿生生活补助政政策扩大到全国所有农村地区。贫困寄宿生生活补助政策的实施对于促进家庭贫困的孩子入学、减轻农村贫困家庭负担等产生了积极的作用，但通过实地调研也发现，政策实施过程中存在着一些亟待解决的问题，如政策覆盖范围、补助标准、补助经费来源及分担机制等。文章在对政策评价、义务教育阶段贫困学生资助以及贫困寄宿生生活补助政策相关研究综述的基础上，设计了一套评价贫困寄宿生生活补助政策的标准和指标体系，评价标准为充足性、效果和适宜性。文章基于“义务教育财政改革”项目中广西自治区与湖北省六个案例县县级调查表与学校调查表的数据，运用上述评价标准，对贫困寄宿生生活补助政策覆盖的贫困寄宿生比例、补助标准是否充足、政策实施对地方义务教育发展的影响、对农民家庭负担减免的效果、补助经费由地方政府主要是县级政府负担是否合适等问题进行了实证研究。研究结果表明，贫困县市政策覆盖的贫困寄宿生比例偏低，现行的补助标准相对于寄宿学生的生活成本太低；政策的实施一定程度上提高了当地义务教育阶段学生的入学率和完成率、降低了辍学率，而且政策明显地减轻了农村贫困家庭的生活负担；经济发展水平较高的县级政府有能力承担贫困寄宿生生活补助经费，但贫困地区的县级政府有限的财力维持义务教育的正常运转都很困难，更无力承担寄宿生生活补助经费。所以，对于经济发展水平落后的县市，要扩大政策覆盖的范围，提高对贫困寄宿生的生活补助标准，同时也要提高补助资金负担的重心，提高省级政府补助资金负担的比例。对于经济发展水平较高的县市，要重点提高生活费补助的标准，同时要考虑对非寄宿的贫困学生提供“免费午餐”。

In 2001, our government put forward the policy of “two exemptions and one subsidy”. Its purpose was to promote development of compulsory education in poor areas and to ensure that children from poor families could go to school and accept compulsory education. At the beginning, “living subsidy for poor boarding students” policy was for poor students of primary and junior middle schools in poor counties of national-level which had not universalized nine-year compulsory education. From spring term of 2007, the policy of “living subsidy for poor boarding students” expanded to all rural areas of China. The implementation of “living subsidy for poor boarding students” policy has good influences, such as providing opportunity for poor children to go to school, reducing poor families’ burden in rural areas. At the same time, there are some problems in the process of implementing the policy needing to be solved, for example, the standard of living subsidy, how to assign funds of living subsidy among governments of different level. On the basis of reviewing relative studies on policy evaluation, poor student assistance in compulsory education and the policy of “living subsidy for poor boarding students”, the paper designs a system of standards and indicators to evaluate the policy of “living subsidy for poor boarding students”. The policy evaluation standards are adequacy, impact and applicability. The data comes from Guangxi and Hubei’s case counties of the project of “educational finance reform of compulsory education”. Using the data and evaluation standards, the paper analyzes following problems: the percentage of boarding students who accept living subsidy, whether the present standard of living subsidy is sufficient for boarding students, the policy’s impacts on the development of local compulsory education and reducing burdens of poor rural families, whether it is applicable that the funds of living subsidy is mainly paid by county government. The result of empirical study shows that: the percentage of poor boarding students covered by the policy is too small in poor counties, current standard of living subsidy is not enough compared with boarding students’ living cost; the implementation of the policy promotes the development of local compulsory education and reduces the burden of poor rural families; poor counties’ government are not able to take on the funds of living subsidy. So the paper suggests, in poor counties, it should expand the covering range of the policy and advance the standard of living subsidy. What’s more, it should establish a reasonable and applicable sharing system of subsidy funds among government of different levels. In counties which develops well, the most important thing is to advance the standard of living subsidy and provide free lunch for poor students who are not boarding in school but have lunch in school.