摘要:防城港市由港口区、防城区、上思县和东兴市四个部分组成,以防城港市的财政教育投入为真实数据样本,并采用区位熵对比方法与洛伦茨曲线均衡分析法,提取本市2005年至2014年的财政教育投入数据进行分析,结果表明:防城区和上思县的财政教育投入较为合理,并在所有财政支出中占优势地位,而港口区和东兴市的财政教育投入处于劣势地位.总的来说,防城港市四个地区县的教育投入不均衡,并存在较大差距,导致了教育投入的不公平.%The government financial input for education should be based on scientific research.Therefore,an analysis of Fangchenggang's financial input for education is made by location quotient method and Lorenz curve comparison.Fangchenggang city is composed of four parts,namely Gangkou District,Fangcheng District,Shangsi county and Dongxing City.Data of financial education input of these areas between 2014 and 2015 is analyzed.The results show that Fangcheng District and the Shangsi county's fiscal input for education,taking up a large proportion of the financial expenditure,is more reasonable.While Gangkou District and Dongxing City are in a disadvantageous position in terms of financial education input.In short,there is imbalance among these four areas in financial education input.The huge gap in financial education input among the four areas will lead to education inequality.This paper provides a strong scientific basis for the government to make balanced financial input for education.