4% is hard-won, and limited funds must be used on the "cutting edge". The general principles for the use of education funds are: education-oriented, focusing on promoting fairness and improving quality, optimizing the structure, making clear the direction, doing more important things to benefit the people and the people, doing more good things in time, and promoting the all-round development of education at all levels as a whole. There are three specific points: First, optimize the expenditure structure and promote the coordinated development of education at all levels. It is necessary to deeply analyze the structure of education expenditure and the present situation of education development at all levels, find out the shortcomings of education development, increase investment, fill the shortcomings, and promote the coordinated development of education at all levels and of all kinds. The second is to highlight investment priorities, focus on strengthening key areas and weak links, and solve development problems. In accordance with the requirements of the central authorities, we should solve the problems with the most concentrated contradictions, the people's greatest concern and long-term benefits. It is necessary to implement the "four inclinations", that is, to rural areas, remote, poor and ethnic minority areas, to rural compulsory education, vocational education and preschool education, to students with financial difficulties, and to build a team of high-quality teachers. Third, based on mechanism construction, promote the establishment of a long-term mechanism for education investment. Instead of "fragmenting" investment, we should "spend money to buy mechanisms". It is necessary to promote the establishment of a long-term mechanism to ensure education investment, just like the establishment of a rural compulsory education funding guarantee mechanism and a per capita funding system for undergraduate colleges.