The conditions required for a reform of the educational finance system as the foundation of compulsory education are 1) devolution to schools and introduction of national standards in order to deal with "individual equality" while compensating for the insufficiency of "aspectual equality," and 2) dealing with educational needs not guaranteed within the framework of the public schools. As well, within the context of funding cuts focused on efficiency, the implementation of accountability for schools and educational finance is essential for plentiful compulsory education finance.