Disc ussing the formation mechanism of the industry income gap has a very important s ignificance on revealing the essence of industry revenue gap,looking for ways to narrow the income gap between the industry,promoting harmonious economic and social development.On the basis of comprehensive sort of relevant research results at home and abroad,this paper made the literature review and comment on the formation mechanism of the industry income gap and prospected the research direction in the future from the aspects of differences in the basic characteristics of individual workers,differences in the level of human capital,differences in industrys own characteristics,efficiency wage,industry labor productivity,institutional factors and trade monopolies.