公共政策的执行实际就是政策工具的选择过程。不同的政策工具选择对政策目标的达成有不同的影响。以政府财政资源为基础的政策工具是政府可资利用的治理资源。以我国农村义务教育专项资金为例，从政策工具的视角来考察财政资金的运用，分析财政型政策工具在中国农村义务教育政策执行中的作用和问题，可以为思考中国农村义务教育的发展提供一个新的视角。

The enforcement of public policies is, in reality, a process of choosing policy instruments. Different choices of policy instruments may exercise different impacts on the achievement of the policy targets. The policy instrument based on the governmental financial resources is an administrative resource the government can employ. Take the earmarked fund for rural compulsory education as an example. Examining the use of the financial funds from the perspective of policy instruments and analysing the role played by the treasure-based policy instrument in the implementation of China’s rural compulsory education and the corresponding problems existing in the process may provide a new perspective for considering the development of this rural education.