Article 1 These Provisions are formulated in order to strengthen the management and use of general education funds, enforce financial discipline and improve the effectiveness of the use of funds. Article 2 Education administrative departments and schools shall conscientiously implement the national education, financial and economic guidelines, policies and regulations, and use scientific management methods to rationally arrange and use education funds. Article 3 Finance and education departments at all levels shall, according to the local financial situation, gradually implement the method of quota plus special projects to ensure the development of education. When arranging the budgets of subordinate units and schools, the administrative department of education must conscientiously implement the policy of running schools with diligence and thrift, and implement the principle of "full funding, retention of surplus, and self-seeking balance of overspending". Schools have the right to make overall arrangements for the use of education funds. Article 4 The administrative department of education shall strengthen the management of the school quota. To reduce the proportion of non-teaching staff, the increase of teaching staff should adapt to the development of education. For overstaffed personnel and those who are still incompetent for teaching after training, effective measures should be taken to properly resettle them. It is necessary to further rectify the ranks of private teachers in primary and secondary schools. In the future, there will be no more private teachers in various places. Unauthorized absorption, must be retired within a time limit. Fails to return, shall be investigated for leadership responsibility, the financial department will not charge. Article 5 The financial department shall, jointly with the education department, arrange and distribute special subsidies for education in various places, so as to be earmarked for special purposes. Financial and education departments at all levels should strengthen supervision and inspection of the use of special subsidy funds, and gradually establish and improve the responsibility system for the use of funds and the tracking and feedback system. Due to time or other conditions. The unused part of the year shall be reported to the financial department for carry-over treatment, and the expenses shall not be falsely listed. In case of special circumstances, it is really necessary to use string items, which must be approved by the administrative department of education and the financial department before implementation. Sixth education administrative departments at all levels and schools should strengthen the management of extra-budgetary funds. All extra-budgetary funds must be stored in special accounts, managed by the financial department in a unified way, and effectively managed and used in accordance with the scope of income and expenditure stipulated by the state. It is not allowed to transfer the funds from the budget to the off-budget, and it is not allowed to squeeze the off-budget expenditures into the on-budget expenditures. Article 7 According to the spirit of Notice of the General Office of the General Office of the Central Committee of the CPC and the State Council on Further Strengthening the Renovation of Dangerous Buildings in Primary and Secondary Schools [1986] No.22, a certain proportion of the capital construction investment, operating expenses and self-raised funds in primary and secondary schools will be arranged for the construction of primary and secondary schools. Special funds for school building construction arranged by local mobile financial resources and extra-budgetary funds may not be included in the scale of capital construction investment control, but they must be earmarked for special purposes. Article 8 The local people's government shall, according to the needs of work and the principle of streamlining, reasonably determine the administrative establishment of the education administrative department and allocate the corresponding administrative funds. The administrative department of education must strictly control the number of personnel, and the preparation funds approved by the preparation department can be charged in the business funds. Ninth county education administrative departments and institutions directly under the office space, staff housing and other practical problems, the local people's government should make overall arrangements to properly solve. According to the spirit of Notice No.32 of the State Council General Office [1986], county-level units are not allowed to be equipped with cars. Education administrative departments at the county level really need to configure business vehicles due to special working conditions, which should be strictly controlled and submitted to the provincial "control office" for approval before purchasing. Article 10 In case of temporary cash flow difficulties in the initial stage of school-run factories or in the process of production and operation, it can be handled according to Article 6 of the Interim Measures for Financial Management of Work-study Programs in Primary and Secondary Schools issued by the former Ministry of Education and the Ministry of Finance (82) No.028, that is, "the funds for schools to carry out work-study programs should be mainly solved by internal accumulation. When the initial or temporary turnover is difficult, the competent education department may appropriately allocate or borrow money from the financial department and the bank according to the situation. " Eleventh schools or units to use extra-budgetary funds such as work-study programs to pay bonuses and subsidies to faculty, should be strictly in accordance with the relevant provisions of the state. Twelfth to encourage all kinds of social forces to raise funds to run schools, and actively develop education. Fees and standards for primary and secondary school tuition and fees, examination fees for candidates, etc. It shall be formulated by the education administrative departments of provinces, autonomous regions and municipalities directly under the Central Government in conjunction with the finance and price departments. Schools are not allowed to set their own standards and overcharge. All localities should strictly control the fees charged by all sectors of society to schools, and it is strictly forbidden to apportion money and goods to schools. Thirteenth education administrative departments and schools shall handle accounting accounts in accordance with the relevant provisions of the financial department, and shall not allocate funds on behalf of them, and grass-roots units shall not report and falsely state expenditures in the name of leaders.

Education administrative departments and schools at all levels should establish and improve various financial management rules and regulations, arrange expenditures in line with the principle of running schools diligently, oppose extravagance and waste, and prohibit public travel, eating and drinking, and squandering state assets. Fourteenth education administrative departments at all levels should strengthen regular supervision and inspection according to the relevant provisions of the State Council on audit work, and financial departments at all levels should also do a good job in the management and supervision of education funds. Fifteenth education administrative departments at all levels should strengthen the construction of accounting team and improve the professional quality and management level of accounting personnel through various trainings. Accounting personnel should be loyal to their duties, adhere to principles and strictly implement the financial system. In addition to daily bookkeeping, accounting and reimbursement, we should make full use of accounting methods, carry out analysis of financial activities, and provide timely information on the use of funds and suggestions for improvement.