中文摘要：

基于1989-2006年中国30个省、直辖市和自治区（不包含西藏）的面板数据．采用STATA10．0计量软件，运用GMM方法对FDI与中国城乡收入不均等程度的直接和间接影响：结果表明，从其直接影响看，中国积极引进外资有利于缩小城乡收入不均等；从间接影响看，FDI通过调整中国的产业结构和就业结构缩小了城乡收入差距，但通过推动贸易自由化扩大了城乡收入差距。整体而言，在各种因素的相互作用下，引进外资有利于缩小城乡收入不均等。最后，基于研究结果，提出了相关建议。

英文摘要：

The article analyzes theoretically the conduction mechanism of impact of FDI on the residents＇ income distribution from the industrial structure, employment structure and Foreign Trade, and based on panel data of the 30 provinces, the municipality and the autonomous region of China （exclude Tibet） from 1989 to 2006, using STATA10.0 software, we research on the direct and indirect effectsof FDI to China＇ s urban- rural income inequality by GMM method empirically. The results indicate that for its direct impact, FDI helps narrow the urban - nwal income inequality; for the indirect impact, FDI in China narrows the income gap between urban and rural areas by adjusting the industrial structure and employment structure, but expand the urban- rural income gap by promoting trade liberalization. On the whole, attracting foreign investment helps alleviate Chinese urban - rural income inequality. Finally, based on the results of the study, we put forward relevant suggestions.