中文摘要：

财政性教育支出结构的合理性是资源有效利用不可忽视的问题，尤其初等、中等、高等三级教育的支出比例对于经济发展模式和教育长远发展的作用至关重要。本文围绕上述问题，从三级教育对经济的贡献度和对资金的需求量人手，通过比较法、成本-收益分析以及双因素比例分析评价体系，探讨教育经费在三级分配的合理结构。

英文摘要：

The rationality of the structure of fiscal expenditure on education is a problem not to be ignored in the effective use of resources, especially in the elementary, secondary, high education expenditure scale; three - level education expenditure proportions play a crucial role for the mode of economic development and education de- velopment. Through comparison method, cost - benefit analysis and analysis evaluation system of double factor pro- portion, this paper focuses on these problems and discusses reasonable structure of education expenditure on three class distribution from the contribution degree of three - level education to the economy and the demand for funds.