Educational equity and educational efficiency are two basic goals and value choices of educational development, and they are also "dilemmas" in the field of education. Educational equity is the premise and foundation of all social equality relations and plays an important role in building a harmonious society. Educational equity is based on educational efficiency. Without educational efficiency, there is no educational equity. Therefore, when redistributing educational resources within the educational system, we must give consideration to fairness and efficiency and pursue the optimization of fairness and efficiency.