城镇化发展水平对城乡居民收入差距的影响结果一直存在争议，文章根据安徽省2001—2019年的统计数据，采用熵值赋权法测算安徽省新型城镇化发展水平，运用泰尔指数测算安徽省城乡居民收入差距，并进行单位根检验、协整检验，最后构建VAR模型及脉冲响应分析，研究结果表明：安徽省新型城镇化发展水平与城乡居民收入差距之间存在倒“U”型关系。当新型城镇化发展水平低于0.0212时，城乡居民收入差距会随着新型城镇化发展水平的提高而扩大；当新型城镇化发展水平高于0.0212时，城乡居民收入差距会随着新型城镇化发展水平的提高而缩小。从长期看，新型城镇化发展水平对缩小城乡居民收入差距有明显的滞后作用。

The impact of urbanization development level on the income gap between urban and rural residents has always been controversial. Based on the statistical data of Anhui Province from 2001 to 2019, this paper uses the entropy weight method to measure the development level of new urbanization in Anhui Province, uses Theil index to measure the income gap between urban and rural residents in Anhui Province, and carries out unit root test and cointegration test. Finally, VAR model and impulse response analysis are constructed. The results show that there is an inverted U-shaped relationship between the development level of new urbanization and the income gap between urban and rural residents in Anhui Province.When the development level of new urbanization is lower than 0.0212, the income gap will expand with the improvement of the development level of new urbanization.When the development level of new urbanization is higher than 0.0212, the income gap will narrow with the improvement of the new urbanization development level.In the long run, the development level of new urbanization has an obvious lag effect on narrowing the income gap between urban and rural residents.