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The Education Law of the People's Republic of China stipulates that the education expenditure of people's governments at all levels should be based on what and
The Education Law of the People's Republic of China stipulates that the education expenditure of people's governments at all levels shall be implemented in accordance with the following provisions:

1. The growth of financial allocation for education by people's governments at all levels should be higher than the growth of recurrent financial revenue, and the average education funds according to the number of students in school should be gradually increased to ensure the gradual growth of per capita education funds for students.

2, the people's governments at all levels of education financial allocation arrangement of education funds should be earmarked, no unit or individual shall not misappropriate, embezzle or occupy education funds.