关键词: 二元财政制度 , 自我增强机制 , 贫困 , 制度变迁 , 路径依赖

Abstract: The dual fiscal institution stemming from dual economic structure always executes a fiscal and tax policy which benefits urban sectors development but hampers rural sectors development It not only creates the longterm poverty of rural people, but also increases the urbanrural gap The results based upon analyzing institution change indicate that the institutional arrangement of dual fiscal policy has an inherent mechanism of selfreinforcement resulting in an obvious path dependence in its transformation，which results in the poverty of rural people in the long run and widens urbanrural gap Some policies should be taken to marginally reform dual fiscal institution and eliminate the economic environment which determined dual fiscal institution through marketization The dual fiscal institution change could be encouraged in the long run and an equal fiscal institution could be established for the balance of urbanrural economy

Key words: dual fiscal institution , self-reinforcement mechanism , poverty , institutional change , path dependence