中文摘要：

为了进一步考察广东地区城镇居民收入分配状况，文章从一个新的角度，在耗尽性分配定理的基础上，结合扩展的柯布一道格拉斯生产函数进行了讨论。研究结果表明，社会财富按照参与生产的要素的边际产量进行分配，城镇居民所拥有生产要素量的差异会引起收入的差异，在市场自发配置下，造成广东省城镇居民收入差距进一步扩大。

英文摘要：

In order to further explore the income distribution among urban residents in Guangdong Province, this article researches the issue from a new angle by adopting the Theorem of exhausted distribution and com- bining it with the spread Cobb-Douglas production function. The results show that once social wealth is allo- cated by marginal product of elements involved in the social production, unequal elements of production owned by urban residents will contribute to income inequality ; under the spontaneous distribution of the mar- ket, the income gap among urban residents in Guangdong Province will be wider.