As an important component of State financial expenditure, education expenditure is of great significance in upgrading national quality and promoting social equity. However, even though China has launched a series of policies to promote the balanced development of compulsory education, there is still a significant urban-rural gap in China’s compulsory education expenditure, which not only affects the development of rural education but also exacerbates the inequality between urban and rural areas. This paper analyses the current situation of the urban-rural gap in education expenditure, and concludes that the causes of the unequal situation are the difference in fiscal expenditure, the difference in education expenditure, the unequal allocation of resources, the difference in teacher strength, and the difference in the development of the economic level; it also puts forward the following countermeasures to improve the situation: improving the education infrastructure, perfecting the education policy and management system, and promoting the cooperation between home and school and the participation of the society; to provide references to the promotion of education fairness.
