Education equity is primary human rights, the pursuit of the goal of a righteous society, providing equitable educational opportunities to all nationals, is the basic task of the government duty-bound today. In order to achieve the goal of educational equity, it is necessary to audit the current situation of the education equity. In this study, based on Adams' theory, the approaches to audit elementary schools' educational equity include a comparison of the school itself and a comparison with other schools, and the current situation is assessed through a subjective judge. The findings of this study include the index weights and the elementary schools' inequity. First, the social structure in the input-oriented: focus on basic learning resources for basic operating funds and students in the school are the most important thing in schools, and the characteristics or other activities are relatively less important. Individual differences in background oriented: The attitude of parents on child rearing is relatively the most important, and age to start learning Chinese characters and English is the lowest relative importance. The workload of teachers has the highest weight, as same as the relative importance of the rate of qualified teachers and teacher turnover. The study found that primary educational inequity include lack of basic maintenance and procurement funding, teachers' workload is too heavy, rigid government project subsidies, in large schools of family capital misallocation.
