Abstract With the development of the economy and society, the consumer turns sight to spiritual consumption instead of the material consumption gradually, which means the traditional Engel Coefficient is not suitable for measuring people's living standards and consumption structure. Based on the time-series date from 1990 to 2011 and cross-section data of 2011 in 31 provinces, this article analyzed the dynamic evolution ofconsumption structure and spiritual consumption of urban and rural residents, as well as regional differences under rapid economic growth. The results show that the Tourism Engel Coefficient and Engel coefficient is inversely related,which means that the Tourism Engel Coefficient can be a substitution of Engel Coefficient in the new period to measure people's living standards. Meanwhile the Tourism Engel Coefficient is a positive indicator, the higher Tourism Engel Coefficient, the higher residents' living standards and more perfect of consumption structure. The urban residents generally living a well- off life except for some provinces,such as Xizang living a subsistence life, Beijing and Shanghai living a relatively rich life in 2011. Compared with the urban, the rural residents live a poor life, like Hainan, Fujian, Hubei living a lower life in subsistence stage, others like Beijing, Shanghai and Tianjin in well-off stage. Finally, using the time-series data of nearly 20 years from 1994 to 2011, the authors reviews the relationship between the Tourism Engel Coefficient and Domestic Tourism Demands, which reflect a positive relationship and means that along with the improvement of Tourism Engel Coefficient, the domestic tourism demands improve gradually. This will be a new way for analyzing and promoting the development of domestic tourism scientifically.
2014, Vol. 29 
