According to the consume cognitive difference of mental accounts,the paper divided the residents’ income into active income and transfer income,and analyzed urban and rural residents’consumption different behavior and different impact of two different income on urban and rural residents’consumption. The results showed that:urban and rural residents consumption strategies tended to change their transfer income ,active income marginal propensity to consume of urban residents is higher than the one of rural residents and more fluctuated,but transfer income marginal propensity to consume of rural residents is higher than the one of urban residents. Contribution of urban residents active income in consumption is relatively stable ,while rural residents active income contribution decreased rapidly after 2001,contribution of transfer income in consumption gradually enhanced. So,to enhance consumption,the government of the people’s livelihood fiscal expenditure policy should focus on increasing rural residents transfer income,improving the urban resident active income and establishing unified social security system between urban and rural regions.%根据消费者的“心里账户”认知差异，将居民收入分为主动性收入和转移性收入，分析了城乡居民不同的消费行为和两种不同收入对城乡居民消费的影响。研究结果表明：城乡居民改变消费策略时倾向于调整自己的转移性收入；城镇居民的主动性收入边际消费倾向高于农村居民的主动性边际消费倾向，且波动更剧烈，但农村居民转移性收入的边际消费倾向高于城镇居民的转移性收入边际消费倾向；城镇居民主动性收入在消费中的贡献份额相对稳定，而农村居民主动性收入的贡献在2001年后迅速下降，转移性收入在消费中的贡献度逐步提升。因此，为了提高消费需求，政府的民生财政支出政策应该侧重于增加农村居民转移性收入、提高城镇居民主动性收入，同时应该建立城乡统筹的社会保障制度。
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