People's governments at all levels shall, in accordance with the principle of matching expenditure with power and responsibility, implement vocational education funds according to the scale, training cost and quality of vocational education, strengthen budget performance management, and improve the efficiency in the use of funds.

The people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall formulate standards for the per capita or public funds of vocational schools in their respective regions. The organizers of vocational schools should allocate funds in full and on time in accordance with the standards of per capita funds or public funds, and constantly improve the conditions for running schools. Tuition fees and social service income shall not be used to offset the per capita allocation.

The organizers of private vocational schools should refer to the per capita funding standards of vocational schools at the same level and raise funds through multiple channels.

No organization or individual may misappropriate or deduct funds for vocational education from special financial arrangements or social donations.