教育投入是教育事业发展的物质基础 ,加大教育投入力度 ,充分利用社会教育资源 ,提高教育投资效益是发展教育事业中必须研究的重要问题。改革开放以来 ,成都市财政部门坚持“科教兴市”的战略方针 ,把教育放在优先发展的战略地位 ,在资金和政策上充分发挥政府财政的职能作用 , The investment in education is the material basis for the development of education, increasing the investment in education, making full use of social education resources and improving the efficiency of investment in education are important issues that must be studied in the development of education. Since the reform and opening up, the financial department of Chengdu has adhered to the strategic principle of “rejuvenating the city through science and education”, placing education in a strategic position giving priority to development, giving full play to the functions of government finance in terms of funds and policies,