一引言城乡收入差距问题是我国经济发展过程中的一个严重问题。影响城乡收入差距的因素很多,国内一些学者从政府财政支出的角度对这一问题进行了研究。如刘国辉和林娅琪(2010)、杨林娟和戴亨钊(2008)以及赵石磊(2007)等实证研究了我国政府支农支出对城乡收入差距的影响;冉幕娟等(2006)、白雪梅(2004)研究了我国城乡教育支出差距与城乡收入差距之间的关系1;谷成、李俊毅(2004)、陶纪坤(2008)等则从社会保 I. INTRODUCTION The issue of income gap between urban and rural areas is a serious problem in the economic development of our country. There are many factors that affect the income gap between urban and rural areas. Some scholars in China have studied this issue from the perspective of government fiscal expenditure. Such as Liu Guohui and Lin Yaqi (2010), Yang Linjuan and Daihengzhao (2008) and Zhao Shilei (2007) and other empirical studies on the influence of government expenditure on government income on urban-rural income disparity; Ran Cuijuan et al. (2006) and Bai Xuemei (2004) ) Studied the relationship between urban-rural education expenditure gap and urban-rural income gap1; Gu Cheng, Li Junyi (2004) and Tao Jikun (2008)