With the analysis on the value orientation of the fund investment policy for the elementary education in the ethnic poverty areas, the author suggests that the idea of public finance, the idea of equality of educational opportunity and the idea of the focus on the compensation for the weak should be set up in making the economic policy for the elementary education in the ethnic poverty areas.

Great changes have taken place during the transformation term in China, but the living conditions of the poor peasants are still very worrying, the gap between peasants life and city residents is getting wider and wider.