Education expenditure is an important part of fiscal expenditure,provincial governments are increasing education input,but there still is deficiency in input amount and input ways.The essay made empirical analysis on provincial education expenditure from 1997 to 2006 based on panel data model and acquired the conclusion that education expenditure differs a lot among provinces and local government fiscal expenditure has positive effect on education expenditure.In order to bring functions of education expenditure into full play the governments sh...