This study is fcased on the comparison and analysis of Guangzhou，Beijing，Shanghai，Shenzhen，Hangzhou and other cities’ financial security conditions of compulsory education. The result shows that Guangzhou promotes the development of compulsory education with high quality with relatively less financial funds. In order to promote the high-quality development of compulsory education，Guangzhou should further deepen the reform of fiscal and taxation system in the future，form a fiscal and taxation distribution structure adapted to the orientation and needs of Guangzhou’s urban development，improve the mechanism and policy of social forces participating in the provision of public services，scientifically develop and appropriately adjust financial education funds，and further improve compulsory education. We should further optimize the policy atmosphere of personal education and cultural consumption，investment and donation，and promote the consumption，investment and donation of education.