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基础教育经费投入属于“提供公共财”，具有非排他性、非竞争性和非盈利特点。基础教育投入是政府职能，方式为提供“公共财政支出”或指导社会与个人投入。教育财政拨款是根本性的，由此保证基础教育的国家文化属性。我国“分级办学分级管理”形成以基层为主体的投入；必要目标与财力资源的明显反差造成教育投资在地区间、城乡间分布严重不均衡，加重了学生、学校与群众的负担。
Funding for basic education is “providing public property” and has non-exclusive, non-competitive and non-profit characteristics. The investment in basic education is a government function by providing “public financial expenditure” or directing social and individual investment. Educational financial allocation is fundamental, thus ensuring the national cultural attributes of basic education. The “graded management of graduated schools” has formed a grassroots-level input; the obvious contrast between the necessary goals and financial resources has resulted in a serious imbalance in the distribution of education among regions and between urban and rural areas, increasing the burden on students, schools and the masses.