中文摘要：

城乡收入差距一直是我国经济研究和政策制定的热点问题，近年来我国城乡收入差距呈现不断扩大趋势。本文基于1994-2008年间我国省际面板数据，从财政分权、城乡公共品供给差异两个方面运用工具变量和动态面板的系统GMM估计方法对中国城乡收入差距的影响因素进行了实证研究。结果显示，财政分权对缩小我国城乡收入差距没有起到显著作用；但对缩小我国东部地区的城乡收入差距有显著作用，对中部和西部地区的影响不显著。增加农村公共品供给、缩小城乡公共品供给差异有助于缩小我国城乡收入差距。经济开放、非国有化、政府对经济活动的参与、产业结构升级都是拉大我国城乡收入差距的重要因素。城市化能显著缩小我国城乡收入差距。

英文摘要：

Urban-rural income inequality has become a topic of debate in economic research and policy fields. In recent years, there is a large difference in urban-rural income inequality. This paper studies the effect of fiscal decentralization and public goods supply on urban-rural income inequality based on the provincial panel data during 1994-2008 by using methods of instrumental variables and system GMM. The results show ： the effect of fiscal decentralization on urban-rural income inequality is not obvious, but is significant in eastern regions and is not significant in middle and western regions. Public goods supply in rural areas has significant effect on decreasing the urban-rural inequality. The paper also finds the economic opening, denation- alization, govemment participation in the economic activity ;industrial structure upgrading and the structure of fiscal expenditure tend to enlarge the urban-rural inequality. In addition, urbanization can decrease the urban-rural inequality. Based on these results, the paper puts forward some policy suggestions.