恩格尔系数和基尼系数是《经济生活》关于“收入和分配”这一框题中出现的两个概念。作为经济学测度收入水平、消费水平的基本指标,这两个概念越来越频繁地见诸于政府工作报告和新闻报道,为越来越多的人所熟悉。但在课堂教学和生活中,笔者所见,不管是在校学生还是普通群众对二者的理解都存在一定偏差,因此,有必要对二者进行全面、系统地解读和梳理。一、恩格尔系数和基尼系数恩格尔系数和基尼系数是评估一国经济与社会的发展 The Engel’s Coefficient and the Gini Coefficient are two of the concepts that emerge from the “economic life” on the “income and distribution” box. As a basic measure of income and consumption in economics, these two concepts are increasingly and more commonly seen in government work reports and news reports as more and more people become familiar with them. However, in the classroom teaching and living, I see that there is a certain deviation in the understanding of both the students in school and the general public. Therefore, it is necessary to comprehensively and systematically interpret the two. First, the Engel coefficient and the Gini coefficient Engel’s coefficient and the Gini coefficient is to assess a country’s economic and social development