本文通过分析我国普通高中预算内教育经费、学费以及生均经费指数发现,不仅东、中、西地区之间教育投入不平衡,地区内部,尤其是西部地区内部教育投入差距巨大。政府对高中教育的投入力度不够,学费占高中教育总经费的比例较高,尤其是农村居民的学费负担非常重。同时,高中教育经费占人均GDP的比重下降太快。本文针对上述问题,依据公共产品理论和公共财政的基本要求,借鉴其他教育阶段的相关政策法规,为解决我国普通高中教育投入及成本分担的地区差异提出了政策建议。 Through analyzing the budget of education, tuition and living expenses in ordinary high schools in our country, this paper finds that not only the imbalanced investment in education among the eastern, central and western regions, but also the huge difference in the internal education investment in the region, especially in the western region. Government investment in high school education is not enough, the high proportion of tuition fees in total high school education, especially for rural residents tuition burden is very heavy. At the same time, the share of high school education in GDP per capita has fallen too fast. In view of the above problems, based on the theory of public goods and the basic requirements of public finance, this paper draws lessons from the relevant policies and regulations in other stages of education and puts forward policy suggestions to solve the regional differences in the input and cost-sharing of ordinary senior secondary education in our country.