The education expenditure index in the budget is a statistical caliber that is in line with international standards; For a long time, the proportion of financial investment in education in China is very low, which is lower than the average level of public education expenditure in similar countries in the world. We should effectively increase the proportion of China's education investment and realize the goal of fiscal education funds accounting for 4% of GDP4% as soon as possible. At the Sixth Plenary Session of the 16th CPC Central Committee in 2006, this issue was raised again, which was highly valued by the Party and the country. In the "Decision on Several Major Issues in Building a Harmonious Socialist Society", the educational financial goal of "ensuring that the growth rate of fiscal education funds is significantly higher than the growth rate of fiscal recurrent income, and gradually making the proportion of fiscal education funds in GDP reach 4%" is clearly put forward, which reflects the investment of the CPC Central Committee and the State Council in education. Considering that the proportion of public education investment in GDP in developed countries is more than 5%, and that in developing countries is more than 4%, China has been and will be a low-income country for a long time. Based on the analysis of the proportion of China's education financial investment, this paper compares it with other low-income countries in the world, and determines the level of China's education investment relative to developing countries, which has certain reference value for setting China's education financial target in the coming period. "。 In China Statistical Yearbook, "national financial education funds" refers to "education funds in the national budget, taxes and fees levied by governments at all levels for education, education funds of schools run by enterprises, and education funds of schools for industry, work-study programs and social services." The education funds in the financial budget refers to the education funds, including education funds, scientific research funds, infrastructure funds and other funds, which are arranged by the central and local governments at all levels or higher levels and planned to be allocated to schools and educational institutions at all levels sponsored by the education department during the year, and included in the national budget expenditure items, and its extension is less than the national financial education funds. According to the above connotation, the index corresponding to the international statistical caliber in China should be "educational funds in the fiscal budget". "The indicator that China can connect with the international community should be' the proportion of education funds in the budget to GDP'". Since 199 1, the proportion of China's education financial investment in GDP has been low, and the proportion of fiscal education funds in GDP has hovered around 2.5%, and the proportion of budgeted education funds in GDP has mostly changed around 2%. From 1995 to 2005, the newly promulgated 1995 education law clearly put forward the requirement of "three growth" in ensuring the investment in education funds, which further standardized the financial sources of education funds from the law. After that, the proportion of educational financial funds and budgetary educational financial funds to GDP basically showed an upward trend. But in the long run, the growth rate of these two ratios is still quite slow, and it will never reach 3.5%. In 2006, it was 2.82%, and it only exceeded 3% in the last two years.