党的十八大报告的主题是坚定不移沿着中国特色社会主义道路前进，为全面建成小康社会而奋斗，教育是民族振兴和社会进步的基石，而解决好教育投入问题是教育事业发展的基本保障。目前，随着北京市经济的快速发展，教育发展改革的步伐在不断加快，一方面教育已经处在全国领先的水平上，另一方面也存在城乡间、区域间、学校间义务教育资源分配不合理等问题。由于目前北京市城乡间、区域间经济社会发展水平差异是客观存在的，基础教育投入主要责任在区县，市级政府如何通过转移支付手段加大义务教育经费统筹力度，更好的引导区县支持义务教育发展，建立起一套规范、完善的市级义务教育转移支付制度，便显得尤为迫切和重要。论文通过对北京市义务教育财政投入增长机制及市级财政转移支付现状、效果的分析，给北京市义务教育发展的现状以及未来趋势做出了定位。再通过对北京市义务教育转移支付模式的分析，指出目前在管理中存在的政府缺位、越位、以及政策制度设计缺陷等问题。最后针对出现的问题，提出具体的改革建议。包括：进一步完善转移支付模式，建立经费保障奖惩机制;调整新机制市区两级分担机制；提高农村教师的待遇，重视以教师为对象的义务教育财政均衡;调整政府间管理模式等。

The theme of 18th CPC National Congress is moving along the China characteristic socialist road ahead, and striving for building a well-off society. Education is the cornerstone of national rejuvenation and social progress, and solve the problems of education investment is the basic guarantee of the development of educational undertakings. At present, with the rapid development of capital economy, capital development and reform of education in accelerating the pace, on one hand the capital education has in the leading level, there is city and countryside, between regions, between schools in compulsory education resources allocation is not reasonable, on the other hand. Due to the current economic and social development level of regional differences between urban and rural areas, Beijing city is the objective existence, basic education investment the main responsibility in the District, municipal government by means of transfer payments to increase the funds for compulsory education in the rural districts, a better guide to support the development of compulsory education, establish the system in municipal compulsory education a set of standard, perfecting the transferring payment so, it is particularly urgent and important.Firstly, based on the theory of the division of responsibilities attributes of compulsory education, the thesis discusses government corresponding, the level of fiscal transfer security responsibility. Then, based on the finance of compulsory education in Beijing city investment growth mechanism, we discuss analysis of present situation, the municipal financial transfer payment effect, to the current situation of the development of compulsory education in Beijing city and future orientation. Then through the payment mode analysis pointed out that currently exist in the management of government absence, offside, and policy system design flaws on issues such as Beijing City compulsory education transfer. Finally the problems put forward concrete system arrangements and some suggestions. Including: perfecting transfer payment mode, establish the funds safeguard mechanism of rewards and punishments; adjustment mechanism two sharing mechanisms; improve rural teachers in Beijing treatment, pay attention to the teacher as the object of compulsory education financial equilibrium; adjustment of the government management mode etc..