Educational equity is important foundation to achieve social equity and to build a harmonious society,and fiscal expenditure is an important means for the government to allocate resources. However,educational inequity is very common in China at present. Through logical analysis of the relationship between the fiscal expenditure and the educational equity in this paper,it is found that the insufficiency of total fiscal expenditure is the main reason for educational inequity at the present stage; the total fiscal expenditure on education shows positive correlation with the educational equity; the optimization degree of the structure of the fiscal expenditure on education shows positive correlation with the educational equity. Therefore,the government shall expand the scale of the fiscal expenditure on education and optimize the structure of the fiscal expenditure on education.
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