: This article is about comparative studies of financial expenditures on rural basic education. Using the tools of Schulz Coefficient and Gini Coefficient, We describe and analyse the financial expenditures on basic education for rural people in different areas in our country. From two aspects of justice and efficiency, we evaluate the actuality of rural basic education objectively. The scientific explanation we give the economic and social values of the results of the studies is supposed to provide some suggestions on National financial policy and educational policy, and it provides beneficial reference for the government department concerned.