Educational equity is an important value pursuit of educational development in various countries, and fiscal policy is an important part of public policy to realize educational equity. To realize educational equity, China's more important fiscal policies include transfer payment system and the policy of “two exemptions and one subsidy”. In addition, the reform of the division of financial authority and expenditure responsibility between the central and local governments in the field of education is also one of the priorities of the fiscal policy for educational equity.
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