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正规就业与非正规就业人力资本回报率的差异是了解劳动力市场的重要指标,本文基于CHNS数据,对我国正规就业和非正规就业之间的工资差异进行了细致的考察.1997年非正规就业人员的工资要略高于正规就业人员,而此后,则正规就业人员的工资高于非正规就业人员,差距在逐渐扩大.研究发现,正规就业与非正规就业在教育回报率和经验回报率的差距在逐渐扩大,人力资本配置向正规就业倾斜是造成两者工资差异逐渐扩大的主要原因.考虑到非正规就业在我国城镇就业中所占的比重较大,研究结果也揭示了当前收入分配的新特点、新趋势.“,”The wage differentials between formal and informal employment are important indicators for considering the informal employment's operational efficien- cy. Based on the CHNS' survey data, this paper investigates the wage differentials between Chinese formal and informal employment in detail. In 1997, the informal employee's wages were higher than that of the formal slightly, but there were con- trarily thereafter and the differences were being extended gradually. The study finds the disparities of the rates of return on education and experience between the formal and the informal employment were being expanded gradually, the human capital was propi- tious to the formal employment, which axe the main reasons of the gradual expansion of the wage differentials between the two kinds of employment. Taking into account the pro- portion of the non- formal employment in Chinas urban employment, our study also re- veals the new features and new trends of the current income distribution.