Abstract: Fiscal regulation plays a leading role in promoting the realization of the basic goal of public education. Budget system is the primary tool of public education finance regulation. For compulsory education, county-level budget should strive to achieve the fair allocation of educational resources within the county; provincial and central transfer payments should be used to make up for the inter-county and inter-provincial budget input gap. As far as higher education is concerned, the provincial budget should, on the basis of guaranteeing the basic teaching and scientific research funds, guide the service direction of colleges and universities to be consistent with the direction of regional economic and social development through the use of inclined appropriations. And through special allocation, contract allocation to improve the use of budget funds efficiency; the central transfer payment is used to make up the gap of inter-provincial budget input, and the inter-provincial higher education transfer payment is used to solve the problem of higher education output spillover. In order to realize the goal of public education budget regulation, we should establish and perfect the performance budget system of public education, which should be matched by the centralized payment system of treasury, department budget system and unit budget system.

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