党的十八届三中全会明确提出要建立事权与支出责任相适应的制度,而教育作为一项重要的基本公共服务,其对国家经济社会发展至关重要,教育发展涉及中央与地方各级政府复杂的事权与支出责任关系,是国家构建和完善事权与支出责任相适应制度中重要环节。因此,厘清各级政府间教育事权与支出责任划分和分担关系,对于准确划分各级政府的教育支出责任,改善教育产品和提升服务质量,具有一定的现实意义。本文结合广 The Third Plenary Session of the 18th CPC Central Committee explicitly proposed that a system should be set up that meets the responsibility of spending power and expenditure. Education, as an important basic public service, is of vital importance to the country’s economic and social development. Educational development involves all levels at the central and local levels The complex relationship between government power and expenditure responsibility is an important part of the state’s system of building and improving the power and expenditure responsibility. Therefore, it is of practical significance to clarify the division of responsibilities and the sharing of responsibilities between governments at all levels of government, and to allocate the responsibility of education expenditure at all levels of government accurately, improve education products and improve service quality. This article combines wide