中文摘要：

教育支出和收入之间存在着何种关系，一直是近期研究关注的焦点。基于中国城镇住户调查数据，我们构建了多元回归模型和断点回归模型，来检验教育支出与家庭收入之间的关系。研究结果表明，中国城镇居民的教育支出并不存在高收入家庭和低收入家庭的不一致特征。同时，教育支出和家庭收入之间呈现了显著的倒U型关系，说明低收入家庭看待教育的回报更加缺乏理性。总体上来看，中国城镇居民对待教育并非理性人的态度，因此导致较高的教育支出水平。

英文摘要：

The relationship between education expenditure and income has been a focus of recent research. Based on China Urban Household Survey data, we build a multivariable regression model and use a regression discontinuity design to examine the relationship between education expenditure and family income. The results show that the education expenditure of high-income families and low-income families of China＇s urban residents does not exist inconsistent characteristics. Meanwhile, there is a significant inverted U-shape relationship between education expenditure and family income. It shows that low-income families treat the return of education less rationally. Overall, the attitude to education expenditure of China＇s urban residents is irrational, thus leading to a high level of education expenditure.