Abstract：Since the year 2001,it has been counties that has undertaken the main responsibility of educational fiscal system,which is not quite effective.The reason is that,in basic education,the central government and provinces take a small resposibility while counties take more fiscal resposibility which don't match their fiscal income.In order to change this situation,combining other countries' experiences,the paper thinks,except the develpoed regions,provinces should take the main fiscal resposibility in rural compulsory education.
