社会要发展,发展要和谐,和谐要公平,公共财政对于促进发展、和谐、公平具有义不容辞的责任,同时也大有可为。从教育的特性来看,教育本身具有协调、平等化、发展的职能,还有承担弘扬社会价值观和形成共同理想的积极作用,对维系和谐社会局面具有促进意义;从财政教育支出的特性来看,通过加大财政教育支出力度,将有助于达成社会从义务教育到高等教育的纵向公平和受教育者之间的 Social development and development should be harmonious and harmony should be fair. Public finance has an undeniable responsibility to promote development, harmony and fairness, and it is also promising. From the characteristics of education, education itself has the function of coordination, equalization and development, as well as the positive role of undertaking the promotion of social values ​​and forming a common ideal, which is of great significance to the maintenance of a harmonious society. From the perspective of the characteristics of education expenditure , By increasing the expenditure of financial education, will help to achieve the society from compulsory education to the longitudinal equality of higher education and between educated