“两免一补”政策的实施不仅较好的诠释了义务教育的纯公共产品属性，较好地体现了教育均衡发展，教育资源公平、合理的分配理论在农村教育领域的发展与应用，而且也正是公共财政理论的应有之意，是教育正义理论中平等与差别原则在基础教育实施过程的内在要求。“两免一补”政策的实施，对营造农村教育的新氛围、改变农民读书无用论的错误认识；减轻农民家庭经济负担，对消除农村辍学率；提高劳动生产率、增加经济效益都起到了良好地效果。因此，政府应进一步完善“两免一补”政策、丰富教育理论价值、增强其实践效应。

practicing on policy of exempt and subsidy not only has annotated a predicable commonality product of compulsory education, and has materialized development and application that the theory of balanced development of compulsory education, equity of resource of education, reasonable distribute have done in rural education, but also is meaning of public finance theory and principle of equality and difference in education justice puts in practice on demand of the compulsory education. Actualizing of the policy of exempt and subsidy has better effect on the building on new atmosphere of rural education, changing on error means for studying in school; and lightening on burden of farmer domestic economy, dispelling dropout ratio in rural; developing of lab productivity increase ratio, increasing economy benefit. Thus government should consummate policy of exempt and subsidy, enrich value of education theory, increase domino effect.