中文摘要：

基于Hansen的面板门槛模型，采用中国1994--2013年省际面板数据构造非线性面板数据模型，研究城镇化、地方财政支出规模对城乡收入差距的影响。结果表明，城镇化、地方财政支出规模对城乡收入差距的影响存在显著的门槛特征。从城镇化的门槛值来看，城镇化发展并没有促进城乡收入差距收敛，只是其对城乡收入差距的影响强度会下降；从地方财政支出规模的门槛值来看，在低财政强度区间经济增长会缩小城乡收入差距，但是在高财政强度区间经济增长会拉大城乡收入差距。因此，加快发展新型城镇化，调整地方财政支出结构，是缩小城乡收入差距的关键。

英文摘要：

Based on Hansen＇s Panel Threshold Model, this paper builds a nonlinear panel data model to make a research into the influence of the urbanization and local fiscal expenditure scale on the urban-rural income gap by analyzing the interprovincial panel data from 1994 to 2013. The study shows that the influences of urbanization and local fiscal expenditure scale on the urban-rural income gap have apparent threshold effects. According to the threshold value of urbanization, the urbanization doesn＇t help to narrow the urban-rural income gap, but its influence on the gap declined. According to the threshold value of the local fiscal expenditure scale, the economic growth can help to narrow the urban-rural income gap when it runs at a low financial level but enlarge the gap at a high financial level. So it＇s the key to narrow down the urban-rural income gap to speed up the development of urbanization and make adjustment to the structure of the local fiscal expenditure.