A: Many problems in China's education finance are closely related to the imperfection of the education finance system. Improve the laws and regulations on education finance to provide a financial basis for the development of education and the promotion of education equity. The goal of public education financial system construction in China is to establish an efficient and fair public education financial system, which is based on the steady growth of financial investment, supported by a more perfect and reasonable diversified financing system, pays attention to the selection of government investment scope, takes effective government investment measures, gives full play to the enthusiasm of social forces in running schools, pays attention to economic and legal means adjustment, encourages school competition, and gives the educated more choices.

(1) Increase the proportion of the overall investment in national education finance and give play to the leading role of finance in education development. Education as a quasi-public product with obvious externalities, especially its important strategic role in economic and social development, determines that the government has an unshirkable responsibility in the development of education. The government must be the main investor in education. Therefore, we should actively take effective measures to continuously increase the proportion of national financial investment in education: first, we must ensure the steady growth of existing education budget expenditure; Second, we can consider levying education tax and issuing education bonds to open up a stable source of special funds for education development.

(2) Formulating and perfecting educational financial laws and regulations. We should revise the provisions on education finance in the current education law and financial regulations, and formulate an education investment law as soon as possible, so that the collection, burden, distribution and use of education funds can be based on laws and responsibilities are clear. It is necessary to clearly define the government's financial responsibility for education, including raising and undertaking compulsory education funds to ensure that poor students receive necessary financial assistance; Clearly allocate the educational financial responsibilities of governments at all levels and government departments, especially in the division of financial responsibilities for compulsory education, and clarify the basic responsibilities that county-level governments should bear.