Legal basis: Article 10 of "Several Opinions of the Central Committee of the Communist Party of China and the State Council on Deepening the Reform and Standardized Development of Preschool Education" optimizes the investment structure of funds. The state has further increased investment in preschool education, and gradually raised the level of financial input and support for preschool education, mainly for expanding inclusive resources, supplementing teachers, improving teachers' treatment and improving the conditions for running the park. The central government will continue to allocate funds to support the development of preschool education, support local governments to expand inclusive resources in various forms, deepen the reform of institutional mechanisms, improve the child care subsidy system, and focus on rural and poverty-stricken areas in the central and western regions. To study the policy of the central special lottery public welfare fund to support the development of preschool education. Local governments at all levels should improve the investment mechanism of preschool education funds, standardize the management of use, strengthen performance evaluation and improve the efficiency of use.