关键词: 城乡收入差距 , 制度变迁 , 地方政府支出 , 面板数据

Abstract: Based on 1997—2009 panel data model with variable coefficients，an empirical study on urbanrural income gap，institutional change and local government fiscal expenditure scale of the 30 provinces in China has been conducted，after controlling for factors such as the regional economic openness，the change of industrial structure，urbanization rateThe results show as followsFor the country as a whole，institutional change，local government intervention in economic activities and local government investment expenditure are positively correlated with urbanrural income gap，while local government social security expenditure is negatively correlated with urbanrural income gapFor the specific provinces，institutional changes in the process of marketoriented and local government investment expenditure expand urbanrural income gap in most regions，and it is beneficial for local government social security expenditure of more than half of the provinces to narrow urbanrural income gap，but the effect of different regions shows some differencesThe policy implication is that，during the process of marketization in China by considering both justice and efficiency，the regulatory role of local government should be strengthened on income inequality，to improve the local fiscal expenditure structure especially the social security system，and narrow the income gap between urban and rural area

Key words: urban-rural income gap , institutional change , local government fiscal expenditure , panel data