《教育經費編列與管理法》對教育經費的編列、分配、運用等部分做詳盡的規範。美國Alexander（1982）的｢公平性理論｣是以哲學和法律兩向度，說明教育財政上的公平性概念。本文以此理論檢視《教育經費編列與管理法》，發現第7條有｢可交換的公平｣的內涵；第3條有｢分配公平｣的內涵；第5、8條有｢歸還性公平｣的內涵；第6、7、8、12條有｢實證主義的公平｣的內涵。同時也以此理論檢視本國教育經費支出與國際間比較，以及以公平性觀點探討我國教育經費的分配現況和變動情形，發現對整體教育的支出比例普遍較國際間低，且各級教育經費支出和各縣市間經費分配也都不均。對此情形做檢討3項建議，期許教育經費能達到更有效率的運用。

" The Compilation and Administration of Education Expenditure Act " make a detailed specification on education funding provision, distribution, using and other parts. American Alexander’s (1982) "concepts of equity" is based on two dimensions of philosophy and law, explained the concept of equity in financial education. In this paper, to examine the theoretical " The Compilation and Administration of Education Expenditure Act," found that the seventh connotation belongs "commutative equity"; the third have the connotation of "equitable distribution"; the fifth and eighth have "restitution equity"；the sixth, seventh, eighth and twelfth have "positivism equity" also use the Law to examine our educational expenditure and international comparison, as well as to discuss the equity of the distribution in current situation, and found the proportion of overall education spending in general lower than the international community and all levels of expenditure on education and the allocation of funds between counties also do not have. I make three proposals on our education funding to achieve more efficient use.