2005年国务院颁布《关于深化农村义务教育经费保障机制改革的通知》，这一被称为“新机制”的农村义务教育经费保障机制极大地缓解了我国义务教育经费短缺和分配不公问题。“新机制”实施以来，中央和地方各级政府分别对义务教育加大投入力度，并逐步由农村拓展到城镇，随着2008年城镇义务教育学杂费免除，我国义务教育基本全部纳入公共财政保障范围。对于“新机制”的实施效果，宏观上的投入和成效非常明显，但在中微观层面，义务教育投入是否充足、是否均衡、是否有效率，有哪些因素影响和制约了义务教育财政的充足度和资金的落实，则需要通过对具体实例的分析进行探究。 本文选择内蒙古赤峰市这一具体实例作为研究对象，从分析该地区义务教育财政投入的充足度和影响充足度的主要因素入手，反映当地义务教育财政投入情况。具体研究内容包括：（1）运用Evidence-Based方法，对2005年、2008年、2011年三年赤峰市义务教育财政充足度进行测算，分析赤峰市12个旗县区和赤峰市整体义务教育财政充足度水平，并以充足度为基础衡量义务教育投入在旗县区层面的均衡情况，为未来义务教育更为充足和均衡的投入提供参考；（2）通过实地调研发掘影响赤峰市义务教育财政充足度的主要因素，重点分析体制、政策和管理三方面的内容，并据此提出政策建议。 本研究主要通过实地调研当地财政部门、教育部门和学校获取一手数据和信息，研究方法主要是对数据及政策资料进行定量和对比分析，对当地财政和教育部门相关人员的访谈信息进行整理分析。通过对赤峰市这一地级市义务教育财政充足度及影响因素的研究初步得到以下结论：（1）实施义务教育保障机制以来，赤峰市义务教育财政投入总量不断提高，但教育成本提高、投入增幅较小等原因导致充足度并未随投入总量增长而提高；（2）赤峰市义务教育投入在旗县区之间不均衡，投入力度的差异导致地区间充足度差异较大；（3）投入总量不足、政府事权和财权不匹配、转移支付制度不合理、经费核定方式和标准不合理、资金的管理和使用不规范等原因是影响义务教育财政充足和资金落实到位的主要原因。 本文的贡献在于对于具体地方层面义务教育财政的充足情况和影响因素进行了直观的呈现，包括财政数据测算和客观情况分析两个方面。客观反映义务教育财政充足情况及影响因素，将有助于相关政策的改进。

Since the implementation of compulsory education guarantee mechanism in China, the financial investment to the compulsory education has increased significantly, but at the local level, is the financial investment to compulsory education adequate and equal? What are the main factors that influence and restrict the adequacy? This article will take ChiFeng in Inner Mongolia as example to analysis the adequacy of compulsory education finance and the main influencing factors. First, use Evidence-Based method to measure three years’ fiscal data of compulsory education in 2005, 2008 and 2011 to get, compare and analyze the adequacy in 12 counties in ChiFeng；Second, through the local investigation, identify the main factors influencing the adequacy of the compulsory education finance in ChiFeng , focusing on the fiscal and education system, policy and management , and put forward policy recommendations accordingly. This research collected first-hand data and information, and did interviews with people in local financial departments, education departments and schools. Through the study, this article achieves the following conclusions: First, the total compulsory education financial investment has increased but the adequacy did not increase with the increasing of total investment, due to the rise of education cost and the low growth rate of investment; Second, the compulsory education financial investment is unequal among the 12 counties in ChiFeng because of the different levels of financial income; Third, the main factors that influence the adequacy includes: inadequate total investment, the unequal power of finance and education management , the shortcoming of the transfer payment system and the imperfect management. Contribution of this article may include: reflect the compulsory education finance adequacy in a specific city in China; explain the impact of factors that influence and restrict the adequacy; and may help to improve the fiscal policy of compulsory education.