Abstract: Based on the theory of absolute income consumption, and the econometric method (multiple regression model) , this paper adopts per capita consumption and income of the rural and urban areas in Anhui Province from 1984 to 2013, the consumer price index, the Gini coefficient over the years and the one-year term deposit rate to establish the consumption model.In addition, EVIEWS 8.0 and STATA 12.0 are used to make regression analysis and tests, in order to obtain the theoretical results on the consumption function of urban and rural residents in Anhui Province.