This article focuses on the impact of digital finance development on the urban-rural income gap, with a particular emphasis on analyzing the mediating mechanisms of financial service accessibility and inclusiveness. Through theoretical analysis and combined with provincial panel data from 2011 to 2022, empirical tests were conducted using panel fixed effects model and mediation effect model. Research has found that the development of digital finance significantly narrows the income gap between urban and rural areas. For every 1 unit increase in its index, the income ratio of urban and rural residents decreases by 0.0023; The accessibility of financial services (intermediary effect value -0.0016) and inclusiveness (intermediary effect value -0.0014) are key transmission pathways, with accessibility playing a slightly dominant role; This effect is more significant in the central and western regions, reflecting regional heterogeneity. The research provides theoretical basis and policy inspiration for optimizing urban-rural income distribution and promoting common prosperity through digital finance.

Jinglong Li. The Impact of Digital Finance Development on Urban-Rural Income Gap——Mechanism Analysis Based on the Availability and Inclusiveness of Financial Services. Academic Journal of Business & Management (2025), Vol. 7, Issue 8: 32-39. https://doi.org/10.25236/AJBM.2025.070805.

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