Abstract: Based on the panel data of 31 provinces from 1999 to 2012，this paper establishes a PVAR model to investigate the relationship between fiscal decentralization, housing price and income gap between urban and rural areas of the three. The results show that：fiscal decentralization are both helpful to the rise of housing price and the expansion of income gap between urban and rural areas ,and the influences are different in different regions. The effect of fiscal decentralization on housing price in the eastern region is greater than the effects in the central and western regions, the effect of fiscal decentralization on income gap between urban and rural areas is decreasing from east to west; the interaction between housing price and income gap between urban and rural areas is different in different regions.

摘要： 基于1999-2012年31个省际面板数据，采用面板向量自回归模型，实证考察了财政分权、房价和城乡收入差距三者之间的相互关系。研究结果表明：财政分权对房价的上涨和城乡收入差距的扩大均具有促进作用，且对两者的影响具有区域差异，具体表现为：财政分权对东部地区房价上涨的影响要大于对中西部地区的影响,财政分权对城乡收入差距扩大的影响由东部地区向西部地区依次递减；房价和城乡收入差距之间的相互影响具有区域差异性。