以2003年我国31个省区市普通高中生均预算内公用经费和在校生人数为基础,按实用公式分别计算出在校生比例、预算内公用经费比例和累积比例,以此计算出的基尼系数为G=1-∑Pi(2Qi-Wi)=0·3625。运用估算面积的定积分方法验证计算结果,G=0·3624。这证实了用实用公式计算教育生均预算内公用经费基尼系数的可靠性。按照实用公式,以公开发表的统计数据为依据,重新计算2000年至2004年我国普通小学、普通初中和普通高中的生均预算内公用经费基尼系数,结果表明,2004年普通小学、普通初中、普通高中的生均预算内公用经费基尼系数分别为0·2501、0·2570、0·3673。合理使用基尼系数反映基础教育均衡发展的状态,需要选择其他的生均教育经费测度指标,或者选取多个生均教育经费指标项目构成指标群,同时,选取的样本至少要以县(市)为单元。 Based on the public funds within the budget and the number of students in each of the 31 provinces, autonomous regions and municipalities in China in 2003, the proportion of students in school, the proportion of public funds in the budget and the cumulative percentage were calculated according to practical formulas. The Gini coefficient Is G = 1-ΣPi (2Qi-Wi) = 0.3625. The result of the calculation is verified by the definite integral method of estimating the area, G = 0.3624. This confirms the use of practical formulas to calculate the reliability of the Gini coefficient of public funds within the education budget. According to the practical formula, based on the published statistics, the Gini coefficient of the public funds in the per student budget of 2000 to 2004 was recalculated. The results showed that in 2004, the average primary school, general junior high school, The average Gini coefficient of the public funds in the average senior high school was 0 · 2501, 0 · 2570, 0 · 3673 respectively. The rational use of the Gini coefficient to reflect the balanced development of basic education requires the selection of other measurement indicators of the per student education expenditure or the selection of multiple indicators of the per student education expenditure component index group. At the same time, unit.