From the perspective of rural consumption structure, this paper uses the ELES model to investigate and analyze the con- sumption data of rural residents from G province before and after the implementation of the new rural endowment insurance system. We find that, the rural residents' marginal propensity of consumption of the food, clothing, living have decreased, while the marginal pro- pensity of health care has increased, which reflects that the rural residents' consumption structure has been improved. Meanwhile, the elastic of marginal con...