长期以来，研究中国收入分配的时候，一个重要的缺陷是没有考虑到家庭规模因素对于收入分配的影响。由于家庭内部存在公共物品，因此，随着家庭内部人口数的增多，家庭成员可以分享这些物品，这就说明，规模更大的家庭可以从中获得规模效应。国际学术界对于研究家庭规模效应的一个重要方法是测量等量因子。本文基于最新的农村收入调查数据，模拟出了一条基于食物消费的恩格尔曲线，并根据这条恩格尔曲线，测量了不同家庭规模和家庭结构的等量因子。最后，我们根据所测量得到的等量因子，调整了相应家庭的收入数据，并计算主要收入分配指标。我们发现，无论从最高5等分组与最低5等分组的比较来看，还是从基尼系数来看，经过调整之后，收入差距明显缩小了。全文共分为6个部分。第一部分是对于我研究题目的背景的说明；第二部分是对现有文献的梳理，主要介绍了等量因子的定义及其使用范围，并详细梳理了国际上对于等量因子测量的主要模型及其演变过程。为了便于进行国际比较分析，我也对相关国家的等量因子的测量问题进行了简要的归纳总结；第三部分介绍了我们的模型推导过程。我们选用的是最常用的恩格尔等量因子模型；第四部分介绍了我们所选用的数据的基本情况；第五部分是实证分析结果。首先，我们报告了我们恩格尔曲线的估计结果，然后，报告了基于第五部分估计结果得到的等量因子；最后，报告了我们基于第六部分的结果重新估算的我国农村的收入差距；第六部分整理了本文研究可能存在的问题及下一步研究的方向，主要涉及内生性问题、函数形式问题、数据问题和家庭内部分配机制问题。我们得到的主要结论如下：在各类消费细项中，食物和衣着占了我国农村居民消费的最大比重，且其与收入的回归系数为负值，说明这两类商品为低档商品，而文化教育娱乐、医疗保健、交通通讯、住房、家庭设备用品等均和收入呈正向关系，为正常商品；在同一个年龄段，随着家庭人数的增加，等量因子虽然在扩大，但是边际扩大量逐渐减小；对于同一个家庭来说，随着家庭成员年龄的增大，等量因子呈现先增加后减少的趋势；通过等量因子调整收入，我们发现，调整后的收入差距明显变小。

For a long time to study the distribution of income in China, a major defect is not taken into account family size factor for the income distribution. As the existence of public goods within the family, therefore, with the increase of population within the family, family members can share these goods, which means that larger families can derive economies of scale. An important method for the study of this effect in international academic community is to measure the equivalence scale. Based on the latest rural income survey data, we simulate an Engel curve based on food consumption. Then, we calculate the equivalence of different family size and family structure. Finally, based on the equivalence scale we have just measured, we adjusted family income data and calculate the main indicators of income distribution. We found that,in term the gap between the top 10% group and bottle 10% group ,or from the Gini coefficient after adjustment, the income gap narrowed significantly.The text is divided into eight parts. The first part is the background of my description of subject; The second part is sorting out the existing literature, introducing the definition and usage of equivalence scale . In order to facilitate international comparative analysis, I also list the countries of equivalence scale measurement; The third section describes our model . We use the most common model---Engel equivalence scale model; The fourth section describes the data we used; The fifth part reports the results of our Engel curve; The sixth part of the report estimates equivalence scales of different structure of family; The seventh part of the report re-estimations China's rural income gap, based on the sixth part; The eighth part list the potential problems in this paper and for further research, mainly related to the endogeneity , functional form problems, data problems and family problems within the distribution system.Our main conclusions obtained are as follows:on the breakdown of the various types of consumer goods, food and clothing accounted for the largest consumption of rural residents in the proportion of income and its regression coefficient was negative, indicating these two types of goods are normal goods, but culture education, entertainment, health care, transportation, telecommunications, housing, household equipment are all positive, so they are luxury goods; In the same age, with the increase in household size, equivalence scale grows up, but the amount of margin expansion decreases; for the same family, with the increasing of age of family members, equivalence scale first grow up and then decline; Adjusted by equal factor income, we find that the income gap narrowed significantly.