The subjective quality of life (QOL) can reflect differences in perceptions of residents and their true state of life. Taking Dehui City of northeast China as a case, based on 482 questionnaires from urban and rural residents, this paper evaluated the subjective QOL from three views, i.e. the attitude of residents to the objective material conditions where they live in, the satisfaction with various emotional relationships and the degree of concern about future unpredictable conditions. The purpose of this paper is to compare the subjective QOL of urban and rural residents and find out the key influencing factors, which will help the government to make precise measures to narrow the gap between urban and rural development in China. The resu...