中小学教育中义务教育和高中教育本质属性的不同导致了它们在教育公平和效率方面的显著差异。本文基于教育券的基本理念设计了一套中小学教育资源配置机制,通过创造性地引入学生的抵扣比率和学校的兑换比率两个关键工具,实现了中小学教育中的学生公平和校际公平,同时给主管部门调整中小学教育的结构布局提供了合理的政策工具,并通过强化学校间的良性竞争,保证了教育资源配置的有效性。 Differences in the essential attributes of compulsory education and senior secondary education in primary and secondary education have led to significant differences in their fairness and efficiency in education. Based on the basic concept of education voucher, this paper designs a set of primary and secondary education resource allocation mechanism, which realizes the students’ equity and inter-school equality in primary and secondary education by creatively introducing the deduction ratio of students and the exchange rate of schools At the same time, it has provided authorities with reasonable policy tools to adjust the structure and layout of primary and secondary education and has ensured the effective allocation of educational resources by strengthening the healthy competition among schools.