该文运用门槛效应分析方法,考察了2000-2012年,我国政府间转移支付对城乡居民收入差距的影响效应。研究发现:中国政府间转移支付对城乡居民收入差距存在非线性门槛效应。当政府间转移支付比例低于门槛值0.896时,政府间转移支付对缩小我国城乡居民收入差距的效果较好;当政府间转移支付比例为0.896至1.342时,上述效果开始减弱,而当政府间转移支付比例超过门槛值1.342后,政府间的转移支付反而导致城乡居民收入差距扩大。因此,要在强化中央政府转移支付对地方政府的激励和约束作用的同时,进一步规范政府间转移支付方式,以缩小我国城乡居民收入差距。 This paper uses the threshold effect analysis method to examine the effect of intergovernmental transfer payments on the income gap between urban and rural residents from 2000 to 2012. The study finds that there is a nonlinear threshold effect on the income gap between urban and rural residents in China’s intergovernmental transfer payments. When the proportion of inter-governmental transfer payment is lower than the threshold of 0.896, the inter-governmental transfer payment is more effective in reducing the income gap between urban and rural residents in our country. When the inter-governmental transfer payment ratio is 0.896 to 1.342, the above effects begin to diminish. After the transfer payment ratio exceeds the threshold of 1.342, intergovernmental transfers have led to an increase in the income gap between urban and rural residents. Therefore, it is necessary to strengthen the incentive and restraint function of central government transfer payment on local governments and further regulate the inter-government transfer payment so as to narrow the income gap between urban and rural residents in China.