摘要：在坚持“教育优先发展”的战略背景下，探究影响财政教育投入的因素具有现实意义。文章基于 2020 年中国各地截面数据构建多元线性回归方程，并进行经济意义检验、统计检验和计量经济检验，对影响地区教育支出差异的因素进行探究。研究表明：中国各地区地方一般公共预算教育支出与年末人口数、地方一般公共预算收入、教育经费在地方一般公共预算支出中的比重等呈正相关关系，其中，影响最为显著的是地方一般公共预算收入；与教育消费价格指数、居民人均教育文化娱乐消费等呈负相关关系，其中，居民人均教育文化娱乐消费支出影响较为显著。
Abstract: Under the strategic background of adhering to "giving priority to education development", it is of practical significance to explore the factors that affect the financial investment in education. Based on the cross-sectional data of all parts of the country in 2020, this paper constructs a multiple linear regression equation, and carries out economic significance test, statistical test and econometric test, to explore the factors that affect the regional differences in education expenditure. The research shows that the local general public budget education expenditure in all regions of the country has a positive correlation with the population at the end of the year, the local general public budget income, and the proportion of education funds in the local general public budget expenditure, among which the local general public budget income has the most significant impact; It has a negative correlation with the education consumption price index and the per capita education, culture and entertainment consumption of residents, among which, the per capita education, culture and entertainment consumption expenditure of residents has a significant impact.