城乡二元制度使得各类生产要素的自由流动受限，与此同时，城乡之间金融也不能做到均衡发展，农村金融体系的落后、不完善，促使农村的信贷、资本继续向城市转移，因此便使得城乡之间出现更大的收入差距。如何才能让金融体系更好地服务于社会公平和经济发展，数字普惠金融便以其创新手段数字技术，来促进普惠性的金融发展，将金融服务从城市延伸到农村、从线下转移到线上、从传统更新到数字化。现阶段，发展数字普惠金融是否可以减小城乡间的收入差距呢？这样的作用效果又如何，是否显著？另外，这样的作用是否会因为不同地区经济社会等因素存在差异而有所区别？

本文利用我国2013-2020年的面板数据进行了实证分析。 第一，建立普通面板数据模型和系统GMM模型进行实证研究，研究发现数字普惠金融确实具有减小收入差距的作用，另外，当下的经济发展水平、对外开放的程度、产业高级化的程度以及人力资本，这些变量的系数估计值均显著为负，起到促进收敛的作用。第二，选择地理经济嵌套矩阵建立空间杜宾模型，发现距离邻近省份之间存在正向的空间相关性，数字普惠金融可以缓解本地区的收入差距，但是会对周边邻近的其他地区产生抑制的作用。本地区因此实现资源、信息整合，实现生产率和资源利用率的提高，邻近地区则会使其资源、人才、资本等进入数字普惠金融发展更好的地区，从而抑制其转型发展的速度。第三，异质性检验的结果表明，在我国中部、西部以及北方地区，数字普惠金融起到改善作用相比于东部地区和南方地区而言更加明显，可能东部地区、南方地区金融本身发展较好，农村原本就有较好的金融参与度，而数字普惠金融对在农村市场尚未完善地区具有更明显的作用效果。

那么，现阶段该如何促进数字普惠金融更好发展，如何进一步实现农村减贫、收入平等，针对现实情况和研究结论，本文提出了几点建议：政策支持要加力，产品服务要多元，金融管理要完备，金融教育要广泛，金融发展要协同。

In urban and rural areas two system restrict the development of the free flow factors of production, at the same time, the financial also appears the unbalanced development, backward of rural financial system, not perfect, continue to encourage rural credit, capital to cities, so that the income gap of urban and rural become bigger. In order to make the financial system better serve social equity and economic development, we put forward the concept of " Digital Financial Inclusion", that is, using digital technology to develop finance, to expand the extension of financial services from cities to rural areas, from offline to online, from traditional update to digital. Now, can the development of digital finance inclusion play a role in reducing the income gap? What is the effect? Is it significant? In addition, will the effect be different in different regions due to the differences in economic and social factors?

This paper makes an empirical analysis based on panel data from 2013 to 2020 in China. Firstly, the general panel data model and systematic GMM model are established for empirical research. The research finds that digital inclusive finance does play a role in reducing income gap. In addition, the level of economic, the degree of opening, the degree to which industry fundamentals and human capital, the variable coefficient estimates were significantly negative, have the effect of promoting convergence. Secondly, the geographical economy nested matrix is selected to establish the spatial Dubin model, and it is found that there is a positive spatial correlation between the distance from the neighboring provinces, For the time being, digital financial inclusion can ease the income gap in the region, but it will inhibit the rest of the neighborhood. It is benefit to resources, information integration in the region, to achieve the improvement of productivity and resource utilization, for adjacent areas will make its resources, talents, capital, etc. Into the digital finance inclusion better region finance development, thus inhibiting the development of surrounding areas transformation speed. Third, the results of heterogeneity test show that in the central, western and northern regions of China, digital inclusive finance has a more obvious improvement effect than the eastern and southern regions. It may be that the eastern and southern regions have better financial development, and rural areas already have better financial participation. Digital inclusive finance has a more obvious effect on the eastern and western regions where the rural market has not been perfected.

Therefore, at the present stage, how to promote the better development of digital inclusive finance, and how to further achieve poverty reduction and income equality in rural areas, according to the actual situation and research conclusions, we puts forward some suggestions: strengthening policy support, products and services should be diversified, complete financial management, extensive financial education, and coordination of financial development.