支出功能分类：一种教育财政研究新工具

Since 2014，based on the tools created by the China Institute for Educational Finance Research ，some counties have launched pilot reforms on the classifications of expenditures by function. In thispaper，the author presents three aspects of work： a) compare the setting of the subjects in the United Statesand China，and put forward the balance of fineness，accuracy，and cost as the basic principles for future adjustment of subjects; b) taking the design of small-scale rural school funning mechanism as an example，explore the value of functional classification for the formulation of educational policies. At present，a school with101-150 people is the most difficult to operate， and the public funding mechanism for small-scale schoolsneeds to be adjusted accordingly； c) take education production research as an example to explore the value ofclassifications of expenditures by function for academic research. There is a positive statistical relationship between school-based curriculum expenditures，support service expenditu