长期以来，我国城乡义务教育发展的巨大差距一直是备受公众关注的社会问题。为逐步解决这一难题，中国政府从2000年开始按照教育资源分配向农村和薄弱地区倾斜的原则积极调整各项教育政策。但到目前为止，我国城镇和农村之间在生均教育经费、办学条件等方面的差距仍然较大，这不仅阻碍了我国义务教育事业的整体发展，也在一定程度上给社会的稳定和发展带来不利影响。然而面对越来越高的提倡缩小城乡教育差距的呼声，至今却没有明确的数据分析来说明城乡义务教育差距对义务教育的不公平影响到底有多大。本研究便着眼于我国义务教育经费的城乡差距对义务教育财政公平的影响程度上。从而试图探索出缩减城乡义务教育经费差距、推动城乡教育协调发展、促进义务教育公平的可行之道。本研究选取广西、湖北、浙江和黑龙江四个典型省（区），分别代表中国西部、中部、东部和东北四个区域。将每个省（区）内所有县（不含市辖区）的普通义务教育学校2001年至2006年的经费数据作为研究样本。从横向公平、纵向公平和财政中立三个维度测算出衡量义务教育财政的公平程度的各种指标。最后，通过对反映整体义务教育经费不公平程度的重要指标——泰尔系数的分解，来考察城镇和农村义务教育经费的差距对整体教育财政不公平的影响程度。研究发现，城乡教育经费差距在2001-2006年间有下降趋势，但这种城乡差距对经费总体不公平的影响要低于城镇和农村各自的内部差距对总体不公平的影响。并且，农村义务教育经费的内部差距要高于城镇的内部差距。由此得出的政策建议是，要缩小城乡义务教育经费的差距，就必须通过实施均等化的财政拨款机制，提供有保障的教育经费标准，规范县级政府资源分配方式，着力缩小城乡教育经费的校际差距。

In these years, the large gap between the urban and rural compulsory education in China has been paid much more concern by the public. Although the government has inputted more and more resources to the rural compulsory education since 2000, the urban-rural disparity hasn’t been eliminated much, especially the disparity on non-personnel expenditure and physical facilities. Faced with the increasing voices to eliminate disparity between the urban and rural areas from the public, so far there is no powerful evidence which can illustrate how the disparity between the urban and rural impacts the equity in compulsory education finance in China. So this research focuses on this question and tries to find the proper ways to eliminate the urban-rural disparities and promote the equity of compulsory education finance.In this research, we choose Guangxi, Hubei, Zhejiang and Heilongjiang provinces as the sample provinces, which represents Western, Central, Eastern and Northeastern China respectively. The sample size covers all the compulsory schools in these four sample provinces from 2001 to 2006. Based on horizontal equity principle, this study analyzed the disparities in the financing of compulsory education firstly, then presented the disparities in compulsory education expenditure between the urban and rural schools according to the vertical equity and fiscal neutrality principles, and finally used the decomposition of 泰尔 coefficient to measure impact of urban-rural disparity on the equity of compulsory education financeThis study has two main findings: the urban-rural gap on compulsory education finance had been narrowed a little from 2001 to 2006 and just gave a little contribution to the total inequity in compulsory education; and intra-rural disparities were the most important reason for inequity. Therefore, in order to eliminate disparities, the government should balance the delivery of fiscal appropriation, standardize funding benchmark, and design an equitable formula to allocate education resources at the school level.