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Balanced development of basic education have always been a focus of public attention. education and rural infrastructure development imbalance is becoming the new rural construction of a major obstacle. Fiscal policy as a national macroeconomic regulation and control of the important means promote balanced urban and rural development of basic education plays an important role. This paper elaborated on China's urban and rural basic education uneven development status, Analysis of the urban and rural basic education is not balanced development of financial reasons, and from domestic and foreign basic education balanced development of the advanced experience measures to promote balanced urban and rural basic education in fiscal measures.

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The balanced development of the ground wok training has been the focal point that social public pay attention to, but the training shape of the village ground wok the disequalibrium gradually becomes a weighty obstruction: n