This paper first defined the connotation of the consumption structure,and analyzed the status quo of urban and rural residents'consumption structure in China through the Engel Coefficient.It found that the improvement of rural consumption structure lagged behind that of urban residents,indicating,to some extent,that there exists a gap in consumption capability between the rural and urban residents.Furthermore,an ELES model was established with data from 1995 to 2007 in the "China Statistical Yearbook",on the basis of which a comparative anal...