城乡二元结构是制约城乡一体化发展的一大障碍，而政府社会保障和就业支出是促进城乡融合发展、畅通城乡要素流动和缩小城乡差距的重要政策工具。文章基于2003—2018年中国地级市面板数据，系统分析社会保障和就业支出对城乡居民收入分配的影响及作用机制。研究结果表明：社会保障和就业支出的增加有利于促进城乡劳动力流动，提高城镇化水平，进而缩小城乡居民收入差距。今后应进一步优化社会保障和就业支出结构以及相关政策，增强城乡居民参保意识，健全农业转移人口市民化长效机制，提升社会保障和就业支出的有效性、及时性，更好地推动城乡融合发展。

The dual structure of urban and rural areas is the main obstacle to the development of urban-rural integration. The government's social security employment expenditure is an important policy tool for promoting urban-rural integration development, facilitating the flow of urban-rural factors, and narrowing the urban-rural gap. Based on the panel data of prefecture-le-vel cities in China from 2008 to 2018, the paper systematically analyzes the role or effect of social security employment expenditure on income distribution of urban and rural residents. The results show that an increase in social security employment expenditure will be beneficial for increasing labor mobility and improving urbanization levels, thereby reducing the income gap between urban and rural residents in the region. Therefore, in the future, it is necessary to optimize the structure and policy of social security employment expenditure, continue to enhance the awareness of urban and rural residents in participating in social insurance, establish a long-term mechanism for the urbanization of agricultural transfer population, and leverage the effe-ctiveness and timeliness of social security employment expenditures to promote urban-rural integration development.