在社会总资源有限的情况下，相对于人们的需求来说，教育资源具有稀缺性，投入到教育领域的资源是否能够得到充分有效的运用，这取决于教育资源配置结构是否科学合理。从世界上各国教育资源在各级教育中的配置结构来看，国与国之间存在较大差异，甚至同一国家不同时期的各级教育经费配置结构也有较大差异。为分析这一现象，笔者从经济增长、教育发展和政府努力程度三个方面选取指标，对影响教育经费在各级教育中配置结构的相关因素进行实证研究。本研究利用我国31个省1993-2010年教育经费总量、公共经费在各级教育中的配置比例数据，采用固定效应模型，通过对教育资源配置结构各相关因素的分析，得出相关结论。对教育经费总量的研究结论：地区人均GDP的提高对高等教育和高中教育的经费比例有拉升作用，对其他各级教育有抑制作用；作为地区居民富裕程度的指标，城镇人均可支配收入和农村人均纯收入的提高能导致对非义务教育经费的私人投入增加，从而引起相应教育经费比例的提升；当地方政府财政能力提高时，将会基于义务教育的经费基本满足的情况下，倾向于向上一级教育，即高中教育进行倾斜；政府财政支出中用于教育事业的费用增长对各级教育经费配置结构产生的影响并不大，但相对来说更倾向于对高中教育、初中教育和中职教育的经费投入；高中教育规模占比作为本研究中代表地区教育发展水平的指标，其比例增大会抑制除了高等教育之外的其他各个学段的经费比例，因为高中学生规模的扩大直接会导致高等教育规模扩大；生均教育经费指数与教育规模占比这两个变量完全能够证实教育成本、教育规模分别与教育经费之间的正比例关系。在对公共教育经费的研究中的结论：高等教育在公共教育经费中的比例不会受到地区经济发展各因素的影响，即地区经济的发展并不会使得地方政府对高等教育投入比例的增加，我们认为，人才跨地区流动问题严重制约着地区政府对高等教育经费的投入；地方政府对教育的重视程度提高的话，更明确的目标是提高对初中教育的经费投入，其次是小学教育、高中教育，甚至是中职教育，相反，对于学前教育和高等教育却是负的影响；地区经济发展了，非义务教育在公共教育经费中投入比例将会提高，相反对义务教育，比如小学教育的经费比例却有负的影响；地区人口的富裕程度与义务教育的经费比例之间没有显著关系，与非义务教育之间存在显著关系，并且是负的影响；地区人均财政收入的作用体现在公共教育经费中对义务教育比重的抑制，和对非义务教育比重的拉升作用；高中规模占比提高，则会抑制除了高等教育之外的其他各学段的经费比例，因为高中学生规模的扩大会使高等教育规模随之扩大；高中教育学杂费比例的提高将会引起公共教育经费中的高等教育和中职教育经费比例有所提高，其中对高等教育的拉升作用最大；.生均教育经费指数与教育规模占比这两个变量也完全能够证实教育成本、教育规模分别与教育经费之间的正比例关系，这一结论与教育经费总量一致。我们根据世界银行的划分标准，将所有国家分成五种类型，描述各种类型国家1998-2010年教育经费总量、公共经费在各级教育中的配置情况，分析不同发展阶段的国家教育经费在各级教育中的分配结构特点。得出结论：一个国家的经济发展水平与教育经费的配置结构存在相关性，无论是从教育经费总量的配置结构上来说，还是公共教育经费配置结构上来说，一个国家的经济发展水平越高，用于学前教育、高中教育和高等教育的经费比例就越高，而用于包括小学教育和初中教育在内的义务教育经费比例就越低。这种教育经费配置的“金字塔”型结构会随着一个国家的经济发展而逐步缩小上下层教育之间的比例差距。为进一步证实这一结论，本研究采取案例分析法，分别对不同类型国家进行案例分析。由于教育经费配置结构问题的复杂性，我们暂时无法确定一个更加科学的标准，来判断一个国家的教育经费在各级教育中的配置结构是否合理。在本论文中，我们试图以同类型国家教育经费配置结构均值作为参考标准，以此来对我国目前的教育经费配置结构进行评价，得出相应结论，为政府决策部门提供参考。我国学前教育与同类型的中高等收入国家来说，经费严重匮乏，学前教育的发展缺乏最基本的经费保障，至少比现有比例提高3%才能与同类型国家平均水平相当；就我国目前的经济发展水平而言，用于义务教育的经费支出不足以满足当前义务教育的发展需要，按照中高等收入国家的标准，我国普通小学教育经费支出比例还需要提高大约10个百分点，而普通初中教育的支出比例还需要提升大约4个百分点；包括职业教育在内的我国高中阶段的经费投入比例与国际上同类型国家大致相当，这说明我国用于高中教育的经费相对充足，基本上能满足当前经济发展条件下高中阶段教育发展需求；我国普通高等教育的经费支出比例不仅高于世界同类型国家平均水平，甚至高于高收入国家，普通高等教育严重挤占了基础教育的经费，在当前经济发展水平所决定的教育经费的配置结构上，我国应该进一步降低普通高等教育经费配置比例，提高义务教育经费支出比例，适度提高高中阶段经费支出比例，并且确保学前教育经费支出达到一定的水平。本研究立足教育经济学和教育财政学基本理论，在分析思路上借鉴发展经济学的发展要素理论和发展阶段理论，从经济发展、教育发展和政府努力程度三个方面分析教育经费配置结构的影响因素。力求在研究思路和研究方法上有所突破，研究范围有国际和国内研究，有教育经费总量、公共教育经费研究，试图全面梳理教育经费配置结构变化状况；研究方法上采用描述性统计分析、量化模型分析、比较研究法和案例分析法。

In the society under the conditions of limited resources, relative to the demand, the educational resources are scarce, into the field of education resources can be used fully and effectively, which depends on the allocation of education resources is scientific and reasonable. From all the countries in the world education resource level configuration structure, there is a big difference between country and country, at all levels of education funds allocation structure even in the same country in different periods have different. For the analysis of this phenomenon, the author selected from economic growth, the development of education and the degree of government effort of three aspects index, makes an empirical study on the education levels of configuration, the scope of the study by Chinese and international.The data in this study by using the proportion of 1993-2010 in our 31 provinces of China's total education fund, public expenditure in education at all levels, the fixed effect model to analyze the educational resources allocation structure. Come to conclusion.The research conclusion to the full caliber education funds: Area improvement of per capita GDP on higher education and high school education funding ratio rises, the other has inhibitory effect; Urban per capita disposable income and rural increase may lead to a non compulsory education funding private investment increased, causing the proportion corresponding education promotion; When raising the financial ability of local government, if the funds for compulsory education basically meet, it will tend to a higher education, the high school education tilt; Effect of public education funds raised to all levels of education funds allocation structure is not large, but relatively more inclined to high school, junior high school education and secondary vocational education funds investment; High school education scale proportion will inhibit in addition to other higher education beyond the school funds proportion, because the expansion of high school students scale will directly leads to the expansion of Higher Education. Average educational fund index can be confirmed positive proportion between the cost of education and education funding, education scale ratio alsoIn the research of public education expenditure in the conclusion: Higher Education in public education funding in the proportion is not affected by the regional economic development, talent problem of cross regional flow restricts the area government investment in Higher Education; If local governments pay more attention to the education, the government will increase the input to the junior middle school education, followed by the primary school education, school education, and vocational education, on the contrary, the influence of preschool education and higher education is negative; Regional economic development, non compulsory education in public education funds investment proportion will increase, but reduce the investment in compulsory education; No significant relationship between education prosperity and duty area population funds proportion, there was significant relationship with the non compulsory education, and negative effect; Fiscal revenue per capita area increased inhibition of compulsory education funds proportion, but increase the proportion of non compulsory education; If high school scale proportion, it will inhibit the levels of education funding ratio, but higher education except; The proportion of high school education fees will increase the proportion of government investment to raise funds for higher education and secondary vocational education, the higher education plays the most important role; Average educational fund index and the scale of education accounted for more than two variables function, consistent with the overall education funds.According to the standards of the World Bank, all the countries are divided into five types, describing various types of national 1998-2010 education funds, public funds in education at all levels of the configuration, characteristics analysis of distribution structure in different stages of development of national education in all levels of education. Conclusion: there was a correlation between the allocation structure of a country's level of economic development and education funds, both from the configuration on the total amount of funding for education, and public educational expenditure structure, a country's economic development level is higher, for preschool education, high school education and higher education funding ratio becomes high, and for including primary school education and junior middle school education, compulsory education expenditure proportion is low. This kind of education funds allocation of "Pyramid" type structure with a country's economic development and gradually narrow the gap between the upper and lower proportion of education. To further confirm this conclusion, this research adopts the method of case analysis, separately for different types of national case analysis.By comparing the education funding in China with the same type of country allocation structure, draw the conclusion: Preschool Education in China with the same type in higher income countries, a serious lack of funds, the development of preschool education lack the most basic guarantee of funds, at least than the existing 3% to increase the proportion of national level with the same type of our country at present; the level of economic development, for the compulsory education expenditure is not enough to meet the need of the development of the compulsory education, higher income in accordance with the national standards, the proportion of expenditure on primary school education funding in China is also the need to improve by about ten percentage points, while the junior high school education expenditure also needs to raise about six percentage points of China's high school include; occupation education, funds the same types of national and international roughly the same proportion, and this shows that China's high school education funds is relatively abundant, can basically meet the needs of current economic development under the condition of the development of high school education; higher education of our country expenditure is not only higher than the average level of the same type of countries in the world, even higher than income countries, higher education seriously diverted the basic education funding, in the configuration problem to determine the level of economic development of educational funds, China should further reduce the higher education budget allocation ratio, increase the proportion of expenditure of funds for compulsory education, increase the proportion of expenditure moderately high school funds, and ensure that the expenditure of funds to reach a certain level of preschool education.The study of basic theory on the basis of educational economics and finance of education, learning theory of development economics development theory and developing stage in the analysis of ideas, analysis the influence factors of educational expenditure structure from three aspects of economic development, the development of education and the degree of government effort.This dissertation tries to make a breakthrough in the scope of the study and the research methods, research scope of domestic and international research, research of public funds total education fund, education, comprehensive education funds allocation to structural change condition; descriptive statistics analysis, quantitative model analysis, comparative research and case analysis using the research method.