中文摘要：

基本公共服务均等化是未来一段时期我国发展的重要目标.作为基本公共服务重要内容之一的义务教育在云南省的财政支出总额并不低,但云南省农村义务教育发展水平与全国特别是东部地区相比却存在较大差距.为保障义务教育的均衡发展,应从义务教育经费标准着手,研究云南省“民族、山区、贫困”的特殊省情对义务教育经费支出的影响程度,最终实现根据客观需要确定支出标准的目标.实证研究发现,山区面积是对农村义务教育经费支出产生显著影响的主要因素.

英文摘要：

The equalization of basic public services is one of the most important goals of the future development. As one part of the basic public services, the total financial expenditure of compulsory education in Yunnan province is not low, but there is still a gap between Yunnan and the Eastern regions in the rural compulsory education level. To get the equalized develop- ment of basic education, we should start from the standard of compulsory education funds, research the influence degree of special province circumstance of ＂nation, mountains, poverty＂ in yunnan province on the compulsory education funds expendi- ture, ultimately achieve the goal of confirming the spending standard according to the objective needs. Empirical studies have found that mountainous area is the main factor having a significant impact on funding expenditure of rural compulsory education.