Basic education is the foundation of national education, and the balance of financial input is of vital importance to education development and educational equity. Focusing on the regional distribution equity of basic education funding in Qinghai

Province, this study employs quantitative tools such as the coefficient of variation, Gini coefficient, Theil index, OPAI, and Maclaurin type ratio to analyze basic education fiscal data from two cities and six prefectures in Qinghai Province from 2018 to 2022. The study reveals significant disparities in the distribution of basic education funding within Qinghai Province, with particularly pronounced issues in per-student operational funding for preschool education. To address these challenges, the research proposes several recommendations: implementing differentiated fiscal investments, expanding funding channels for preschool education, strengthening fiscal oversight, optimizing resource allocation, and enhancing policy safeguards. These suggestions provide theoretical foundations and practical references for optimizing basic education funding in Qinghai and other underdeveloped regions, thereby advancing educational equity and promoting high-quality, balanced development.