中文摘要：

本文使用我国2006~2009年1701个县（市）的数据,对农村金融发展与城乡收入差距的关系进行了经验分析。研究结果表明,我国农村金融发展的效率与城乡收入差距之间存在倒U型关系,而农村金融发展的规模并没有表现出这种关系;非农产业比重高的县（市）,农村金融发展的规模和效率都会扩大城乡收入差距。这个结论部分验证了金融发展与城乡收入差距的库兹涅茨倒U型假说以及扩展的库兹涅茨产业结构假说。为推动我国县域农村金融发展,应专门研究具体的农村金融改革政策,落实和完善中央一号文件中的涉农贷款税收优惠、定向费用补贴、增量奖励政策等,进一步完善县域内银行业金融机构新吸收存款主要用于当地发放贷款的政策等。

英文摘要：

Based on the panel data from 1701 counties（cities） during the 2006-2009,the authors empirically analyze the relationship between rural financial development and urban-rural income gap.The results show that,the relationship between efficiency of China＇s rural financial development and urban-rural income gap inverted into the ＂U＂-shaped,while the scale of the rural financial development did not show such a relationship;for counties（cities） with a high proportion of non-agricultural industries,the scale and efficiency of rural financial development enlarge the rise of rural-urban income disparities.The above conclusion partly verified the relationship which China＇s rural financial development and urban-rural income gap inverted into the ＂U＂-shaped and the expanded hypothesis of the ＂Kuznets＂ industrial structure.To promote the rural financial development in China,we should make research on the detailed policies on rural financial reform,implement and improve the policies on the beneficial tax treatment on agriculture related loan,special allowance,and incentives on increases,and improve policy on new deposit in financial institutions which will be invested in local areas.