Abstract: Based on the AIDS extension model，this paper studies the differential evolution of the relationship between income structure and consumption structure from the perspective of time influence and urbanrural disparityThe empirical results show that the impact of income structure on consumption structure in different periods and different groups has obvious difference，and does not follow the discipline of diminishing marginal propensity to consumeWage income and transfer income are the most important income factors to promote the optimization and upgrading of consumption structure，operating income and property income have certain influence on consumption in certain stage or group

Key words:  residents income structure , consumption structure , subentry income , supply side reform

摘要： 本文基于AIDS扩展模型，从时间影响和城乡差异两个视域，实证研究了居民收入结构与消费结构关系的差异演化。实证结果表明，不同时期和不同群体中收入结构对消费结构的影响表现出明显的差异性，并没有完全遵循边际消费倾向递减规律。工资性收入和转移性收入是促进消费结构优化升级最主要的收入因素，经营性收入和财产性收入则在特定阶段或群体中对各项消费产生一定的影响。

关键词: 居民收入结构 , 消费结构 , 分项收入 , 供给侧改革