Abstract: Whether the configuration of China’s rural social security resources across the regions is balanced or not depends on the equalization of the rural social security expenditures. By employing the Theil Index method, this paper tries to analyze the equalization of rural social security expenditures, which is taken as the research object. It is found that the unequality within the regions has become the principal contradiction of the inequality of rural social security expenditures. Therefore, from the perspective of public finance, it proposes that the fiscal spending policy should focus on solving the problems of inequality within the regions of the rural social security expenditures, and that financial investment to the rural social security should be increased in the central region, so as to achieve the goal of financial expenditure of rural social security being transferred along with the transfer of farmers as soon as possible.

Key words: the expenditure of rural social security; equalization; Theil Index