Article 7 of the new Compulsory Education Law stipulates: "Compulsory education is under the leadership of the State Council, with the people's governments of provinces, autonomous regions and municipalities directly under the Central Government making overall plans and implementation, and the people's governments at the county level as the mainstay." This paragraph stipulates the macro-management system of compulsory education. Macro-management system is to vertically stipulate the management responsibilities of governments at all levels for compulsory education. China's compulsory education management system has experienced a process of development and change. 1986 "compulsory education law" stipulates that "compulsory education is managed by local governments at different levels under the leadership of the State Council". At that time, this system stimulated the enthusiasm of popularizing compulsory education in local areas, accelerated the development pace of compulsory education and played a positive role in realizing the Ninth Five-Year Plan. 200 1 In order to adapt to the deepening of the rural economic system reform, especially the new situation of comprehensively promoting the rural tax and fee reform, the State Council promulgated the Decision on the Reform and Development of Basic Education, and established the management system of rural compulsory education with "the State Council as the leader, local governments as the responsibility, and counties as the mainstay". The reform of this system is conducive to ensuring the timely payment of teachers' salaries and the effective allocation of educational resources in the county. However, in the process of implementation, there are cognitive biases, which confuse the management system and the input system and affect the implementation effect of the policy. The new Compulsory Education Law has a more accurate description of the management system: "Under the leadership of the State Council, compulsory education is implemented by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, with the county-level people's government as the main management system." This new system highlights two characteristics: first, it emphasizes the overall role of the provincial government, and second, it clarifies the county-based management. The provincial government is the highest local administrative organ and bears the main responsibility for all local public utilities, including compulsory education. Judging from the current situation, there is still a big gap between provincial governments and the requirements of public service functions. Emphasizing provincial overall planning means increasing provincial responsibilities, which is worthy of attention in the new system. First, provincial governments should co-ordinate the implementation of rural compulsory education funds within their jurisdiction, determine the sharing responsibility of funds of governments at all levels below the provincial level, implement the transfer payment arranged by the central government and the funds that local governments at all levels should bear, bear the amount of compulsory education funds corresponding to their responsibilities and financial resources, and formulate various policies and measures for the reform of the fund guarantee mechanism within their jurisdiction. Second, coordinate and organize compulsory education in the province, formulate policies, plans and standards for compulsory education in the province, and make overall arrangements for educational resources to promote the balanced development of compulsory education in the province. No matter from the input system or management system, the overall role of provincial governments is very important. If the provincial government can effectively shoulder this responsibility and straighten out the system below the provincial level, the related problems will be easier to solve. County-level government bears the main responsibility for the development of compulsory education in this region, so it is very necessary to emphasize that management is county-oriented. In the past, the practice of giving priority to investment by counties in some areas made the administrative and financial rights of compulsory education asymmetric, which dampened the enthusiasm of grass-roots governments in managing and implementing compulsory education. County-level management is manifested in two aspects. The first is to manage funds. In addition to undertaking the funds according to the proportion determined by the provincial government, the county government's more important task is to manage and make good use of the funds. It is necessary to incorporate all the funds for compulsory education into the fiscal budget, establish and improve a scientific, standardized, efficient and efficient fund distribution system, and allocate funds scientifically and reasonably to ensure that funds are in place on time and in full. Establish and improve various financial management systems in rural primary and secondary schools, strengthen supervision and inspection, and improve the efficiency of fund use. The second is to be specifically responsible for the implementation of compulsory education. Including the planning, setting, layout adjustment and management of compulsory education schools, guiding school education and teaching, ensuring school safety, training teachers, balancing the allocation of teachers, and organizing the flow of principals and teachers in compulsory education public schools within their respective administrative areas.