In the process of promoting new urbanization，the income of urban and rural residents in Henan to achieve rapid growth，urban and rural residents enjoy the tangible benefits of the reform to a certain extent.However，from a practical perspective，expand the income gap between urban and rural residents of the situation has not changed，the distribution gap and unfair distribution is still the focus of a series of social contradictions. Especially in the rapid development of urbanization，the income gap between urban and rural residents in Henan narrow faces new plight and worry，the cause of continuous widening of income gap is the lack of institutional consensus top-level design and overall reform，plus two structure in urban and rural areas，system monopoly and unfair competition in the market environment is not reasonable institutional arrangement etc..To resolve this problem，we must speed up the reform of the systemespecially to speed up the government reform，through system innovation as the income gap between urban and rural residents to provide a fair，equitable system reduced rights，equal opportunity guarantee.