3. To realize the equalization of basic education services, intergovernmental financial transfer payment is the most important tool. The function of financial transfer payment system is the central and provincial governments, which can transfer more financial support to lower-level governments from top to bottom to ensure the balanced development of national basic education.

On the one hand, transfer payment can increase the supply of basic education services by the central and provincial governments, at the same time, it also strengthens the macro-control ability of the central government to the national basic education services, and is used to eliminate or reduce the imbalance or inequality between regions.

4. Give priority to the implementation of the education financial management system integrating urban and rural areas in cities and even rural areas.

In any country, even economically developed countries, the development between urban and rural areas is unbalanced. However, it is difficult to find the concept of rural basic education by searching foreign basic education literature. The important reason is that the education system is not divided into urban and rural areas when it is designed, and the education-oriented financial allocation covers up the horizontal gap. In contrast, for a long time, China mainly tailored basic public services for urban residents, and paid too little attention to the social public demand in rural areas, which almost became a "custom". Moreover, from the beginning, we divided basic education into rural education and urban education, and thought that government schools in towns and cities formed an education system in both cities and rural areas, that is, "one county, two systems". At the same time, the financial allocation tilted too much towards cities, and the gap between urban and rural basic education was artificially widened.

5. Adhere to the "national treatment" based on regional and fair financial education measures for vulnerable groups and individuals.

In order to truly treat all people who should enjoy basic education services equally and provide them with real equal opportunities and equal results, the government must pay more attention to those who live in disadvantaged areas and families and conscientiously implement the principle of "national treatment". At the same time, the government can adopt flexible and untested financial measures suitable for the fairness of basic education to ensure that poor areas and vulnerable groups can enjoy the lowest level of basic education services.