The material basis of social resources for the financial capacity of the education community because of the scarcity of resources is subject makes the development of financial capability education in reality dependent on the effective allocation of social resources, the face of scarce social resources, education, finance, development of productive forces from the main proceeding to configure the required resources for public education, not only to achieve adequate funding for public education to raise, but also to achieve the efficient allocation of public funds for education, therefore, the effective allocation of public funding for education reflects the education necessary requirement for the development of financial capability, the distribution of education finance The second theme of the eternal and the basic law.