經濟效率與經濟公平，是經濟學中最具爭議性的議題之一。俄羅斯自1992年開始由計劃經濟轉型為市場經濟，政府的首要目標就是追求經濟效率的提升，相較而言對於經濟公平的問題較不重視，因此，在轉型的過程中社會所得分配差距持續擴大，最終導致兩極化分配結果。 本文透過文獻整理和統計數據對比分析論證方法探究1992至1997年間俄羅斯轉型政策對其所得不均惡化之影響。首先，藉由俄羅斯轉型前、後所得不均指標之對比，以及其與同時期其他中所得國家和轉型國家之比較，暸解俄羅斯所得不均情況，證明俄國轉型後所得分配惡化程度。其次，由私有化政策、自由化政策、穩定化政策以及社會救助政策等四個層面，分析俄羅斯轉型政策如何影響其所得分配。最後，說明已經是市場經濟體且被譽為金磚四國之一的俄羅斯，其近年來亮麗的經濟成長表現和普欽總統之社會救助政策，對其所得不均皆尚未產生改善效果，故1998年後的俄國所得分配狀況仍値得改以市場因素和相關政策等方面作為觀察重點，進行後續研究。 關鍵詞：俄羅斯、所得不均、私有化、自由化、穩定化、社會救助政策 / Economic efficiency and equity have always been one of the most controversial issues in the economics. Russia began the transformation from a planned economy to a market economy since 1992, and during the process of transformation, the primary objective of the Russian government was to enhance economic efficiency, by contrast, the economic equity was less emphasized. Therefore, the inequality of income distribution had become more and more serious. At the end, it led to the polarization of income distribution. In this study, literature review, comparative analysis and statistical data analysis methods will be used to explore how Russian transformation policies had resulted in the aggravation of income inequality between 1992 and 1997. First of all, in order to clarify the income inequality in Russia, some income inequality indexes of Russia before and after the transformation will be compared, and by the comparison with other mid-income and transformation countries in the same era, we can identify the aggravation of income distribution after the transformation. Secondly, how Russian transformation policies had influenced income distribution will be analyzed from four aspects: privatization policy, liberalization policy, stabilization policy, and social assistance policies. Finally, author interpret that although Russia has moved towards a market economy and become one of the BRICs (Brazil, Russia, India and China) countries in recent years, its brilliant economic performance with Putin’s social assistance policies have not yet improved the situation. Therefore, author suggests that the further research on Russian income distribution after 1998 is better to focus on market factors and related economic policies. Keyword: Russia, Income Inequality, Privatization, Liberalization, Stabilization, Social Assistance Policy