数字普惠金融的发展打破了传统金融的壁垒，为农村居民带来了更多的融资机会。本文运用2011-2021年的省级面板数据，实证分析了数字普惠金融对城乡收入差距的影响及其作用机制。结果表明：整体层面上，数字普惠金融的发展可以缩小城乡收入差距，且农户人力资本投资在其中发挥了中介作用；具体到维度，数字普惠金融的覆盖广度和使用深度显著抑制了城乡收入差距，数字化程度则扩大了城乡收入差距；从地区来看，数字普惠金融在东部和西部地区对城乡收入差距起到了缩小作用，在中部地区则呈现出扩大城乡收入差距的效果。基于上述结论，本文提出可以通过完善数字基础设施建设、提高农户对金融工具的认知水平、制定符合地区实际的发展策略等，充分发挥数字普惠金融缩小城乡收入差距的作用。

The rise of digital inclusive finance has broken the boundaries of traditional finance and brought more financial opportunities to rural residents. Using panel data from 31 Chinese provinces between 2011 and 2021, this paper analyses the influence of digital inclusive finance on urban-rural income gap. The findings indicate that the growth of digital inclusive finance can narrow urban-rural income gap, with investment in human capital of farm households playing a mediating role. To be specific, the breadth of coverage and depth of usage of digital inclusive finance can clearly shrink the gap, but the digitization level widens the gap. In terms of different regions, digital inclusive finance has a more obvious effect in converging the income gap in the eastern and western regions, and has the effect of broadening the gap in the central region. Based on the above findings, it’s advantageous to improve the construction of infrastructure, raise farmers’ awareness of financial tools, and formulate development strategies that align with regional realities, so that China can fully benefit from digital inclusive finance and reduce urban-rural income gap.