关键词: 财政分权, 财政支出结构, 城乡收入差距

Abstract: There are many factors which contribute to the increasing rural-urban income gap. It is believed that one of these is lack of fiscal expenditure of the local government. Our research show that whether government expenditure can reduce the rural-urban income gap depends on the fiscal expenditure structure chosen by the government under the fiscal decentralization. Rural-urban income gap can be decreased only when the expenditure on agricultural, medical and education is increased.

Key words: Fiscal, Decentralization, Expenditure, Structure, Rural-urban, Income, Gap