The guarantee mechanism of compulsory education funds can completely bring compulsory education into the scope of financial guarantee and ensure the implementation of the compulsory education system. The state will include the funds for compulsory education in the fiscal budget, and timely and fully allocate the funds for compulsory education in accordance with the standards for the establishment of compulsory education staff, wages, the construction of compulsory education schools and the per capita public funds, so as to ensure the normal operation of schools and the safety of school buildings, and ensure that the salaries of teaching staff are paid in accordance with regulations. The State Council and local people's governments at all levels shall jointly bear the investment of compulsory education funds according to their duties, and the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall be responsible for the overall implementation.