A: Education funds refer to the expenses for developing education or organized and institutionalized educational activities. Separate education budget has four basic connotations:

(1) Raise the level of education budget, merge education expenditure with education capital construction investment, and upgrade the secondary allocation of education funds in national budget expenditure to primary allocation.

(2) Give the education department the right to prepare the education budget. The budget of education funds is compiled on the basis of balancing the demand and supply of education funds. First, the education department will budget according to the demand for education funds, and then, in conjunction with the finance and planning departments, according to the possibility of national finance, balance the demand and supply, put forward the budget proposal for education funds and incorporate it into the national budget, and report it to the government at the same level and the people's congress for deliberation and approval.

(3) The allocation and management of education funds belong to the education department. After the national budget, including education funds, is approved by the people's congress, the financial department will allocate it to the education department, which will exercise the allocation, management and supervision of education funds for schools at all levels (including non-education departments).

(4) Separate education budget at county level. At present, China's finance is divided into four levels: central, provincial, municipal and county. Therefore, the education budget is listed separately at the county level.