Since the beginning of the economic reform, the income gap has been widening (Li, An Empirical Analysis on Income Distribution in China. Social Sciences Academic Press, China, 2000), which led to the differentiation of demand for education. The middle and high-income groups, in particular, have had a strong demand for high-quality education. Thus, an issue to be studied in the research on urban compulsory education financing would be building a fair compulsory education system while making sure that individualized needs for education are also met.