目前已有的衡量城乡收入差距的指标主要是基于收入维度的单一指标,忽略了影响收入差距形成的因素以及这一差距对政策制定者所产生的影响。鉴于此,本文基于传统基尼系数,尝试从收入和能力两个维度,运用居民收入和发展性消费支出数据,引入反映政策制定者态度的容忍参数,建立一个既能揭示城乡收入差距演变态势,又能量化政策制定者对收入差距容忍程度的综合指标,并运用该指标对我国1993—2014年的城乡不平等进行分析,以期为政策制定提供参考。 The existing indicators to measure the income gap between urban and rural areas are mainly based on a single indicator of the income dimension, ignoring the factors that shape the income gap and the impact this gap has on policymakers. In view of this, based on the traditional Gini coefficient, this article attempts to introduce the tolerance parameters reflecting the attitudes of policymakers by using the resident income and developmental consumption expenditure data from the two dimensions of income and capacity, and establish a model that not only reveals the evolutionary trend of urban-rural income disparity, We can quantify the comprehensive index of policy makers’ tolerance to income disparity and use the index to analyze the urban-rural inequality in our country from 1993 to 2014 with a view to providing reference for policy making.