本文利用1995年至1999年10個省120個村6,000個農戶的抽樣資料，分析中國農戶教育費負擔的若干變化特徵，包括農戶的學雜費負擔佔農戶收入水平的比重，該比重跨地區、跨時間、跨收入水平的分布狀況，農戶的學雜費負擔和農戶總體稅費負擔的相對變化等等。分析發現，農戶的學雜費支出佔了總教育支出的絕大部分，學雜費負擔水平對於收入是累退的，且學雜費負擔相對於農戶的一般稅費負擔呈現不斷增長的趨勢。同時，由於村內部的收入差距日益成?農村收入差距的主要因素，這將降低中國政府以地區分布?瞄準機制的教育扶貧政策的效果。

This article explores the dynamics of rural education expenditure on the part of peasant households in rural China through sample data covering 10 provinces, 120 villages, and 6,000 households from 1995 to 1999. They include changes in ratio of education fee to income, and ratio of education fee to total tax burden of peasant households for the different segments by year, region, income level, and so on. The authors discover that education fee accounts for a significant part of the education expenditure of peasant households, and that the education fee burden has been regressive relative to the income level and has increased more quickly than the tax burden of peasant households. At the same time, the contribution of intra-village disparity to total income disparity increased in the 1990s, which might weaken the effectiveness of the central government’s education subsidies and poverty alleviation policy based on a regional-targeting approach.