國共內戰時期，為了應付戰爭所引起的超高度通貨膨脹，中央政府亦分區調整公務員工資。1945年9月至1947年12月稱為「基本數與加按薪加成數合計」時期，基本數為一固定數字，不論官等高低一律相同，按薪加乘數為政府公布之倍數，將此數自乘上公務員之俸點，即得出按薪加乘數，再與固定之基本數相加，兩者之和即為該員該月之月薪。1948年1月以後，稱為「按生活費指數調整時期」。超過30俸點部分以1折計，再配合政府所公布之分區生活費指數，將折扣後之俸點乘上生活費指數，即為該員該月月薪。 本文以上海為例，詳細討論1945年9月至1948年7月上海市公務員在這35個月逐月的工資數字，並將此數字比上海的食米價格做比較，衡量公務員每月可購買之食米數量，同時以一家五口需5石食米作為最低生活標準。最基層的助理幹事在這35個月中，有多達21個月的月薪不足以購買2石食米，更沒有任何1個月的月薪超過5石食米，處於至多能養活自己及妻子的狀態中。至於市府各局局長亦也有12個月薪不足以購買5石食米，上述結果表明：不論階級高低，都有若干月份月薪不足以購買5石食米，毫無疑問，所有公務員皆受通貨膨脹之害，以致生活發生不同程度的困難。\r 政府所採用的調薪公式不足以維持生活所需，所以公務員有的利用投書報紙描述自身貧困的生活，有的甚至利用總請假對政府的調薪方式表達質疑。一般大眾亦將公務為形容為難民、弱者。處於長期貧困中，使得公務員無心辦公，行政效率低落，對處於內戰狀態的國民政府，無疑是重大的打擊。 To deal with the hyperinflation caused by civil war, National Government applied different kinds of formula to adjust civil servants’ salary. From Sep. 1945 to Dec. 1947, it was called the period of “Sum of Basic Number and Salary Multiplier” .Basic number is a fixed number for every level of servants. Multiplied salary is to multiply this number which announced by central government, and the pay rate of every servant by himself or herself. Since Jan. 1948, it was called “Adjustment Period by Cost of Living Index” Pay rate above 30 will be calculated by 10% and monthly salary will be achieved by multiplying the discounted pay rate with sectional cost of living index which was released by government. Taking Shanghai as an example, this study discussed detail for 35 monthly salary numbers of civil servants from Sep. 1945 to Jul. 1948 and compared with rice price in Shanghai to measure their purchasable rice volume per month. The most basic level, assistant clerk had salary up to 21 months that was not enough to purchase 2 picul rice. That is, he only could feed himself and his spouse. As for director-general of bureau in Shanghai City government, he also had salary up to 12 months that was not enough to purchase 5 picul rice. A family with 5 persons could not survive if monthly salary can’t cover 5 picul rice. The above result indicates that more or less monthly salaries could not cover 5 picul rice regardless position level. The salary adjustment formula of government was not enough to cover the cost of living, so some civil servants wrote to newspapers to describe their poverty and some expressed doubt for it. The general public also described civil servants as refugees and inferiors. Being in poverty in the long term, civil servants were careless about civil war and administrative efficiency was very low. For national government that struggled in civil war, it is a heavy blow.