本文从理论方面探讨了政府在义务教育融资及生产中的责任,并结合中国政府义务教育支出的现状和问题,提出了进一步改革的原则、具体建议及相关改革措施。 This article explores the government’s responsibility in the financing and production of compulsory education from a theoretical point of view. In combination with the current situation and problems of government expenditure on compulsory education, the author puts forward the principles, concrete proposals and related reform measures for further reform.