Since entering the 21 century,China compulsory financial expenditure has been growing rapidly,but regional gap of average student expenditure is still widening with'central underpinning'being more obvious.When we have used the coefficient of variation as a tool to measure the relative regional gap of different provinces,the results show that,the gap expanded first,and then it was narrowing.Further empirical studies have found that the level of regional economic development,the local government’s emphasis on education and the level of local fin...