From vertical point, the effect of urbanization and per capita education investment on decreasing urban - rural gap is more and more obvious, however, from horizontal point, the effect is different at different development levels. As a result, the different policies should be used according to urbanization and economic level at different periods and on the basis of regional difference. There are many reasons for the influence of urbanization level on urban - rural gap, the influence of per capita education investment on urban -rural gap results from different national investment scale and structure at different areas.