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Educational equity is not only an attractive social ideal, but it also serves to advance social equality. This article examines the current situation of balanced per-pupil education expenditure in high schools in China and the quality equity at the high school education level in China and investigates the causes of the uneven per-pupil expenditure problem. This paper is based on the education expenditure per student of urban and rural high schools in 31 provinces, cities, and districts of mainland China from 2012 to 2019, excluding inflation. The results show that China's overall investment in per-pupil education funding for high schools has grown steadily over the past eight years. The gap between urban and rural per-pupil education expenditures for high schools within provinces widens. Between provinces, the difference in per-pupil education funding for high schools varies significantly with the level of economic development of the region, and the gap continues to grow. In addition to developmental disparity factors, the fundamental institutional causes of education equity are government public policies' various orientations or deviations. This paper offers some references for the research on China's per-pupil education.