The government bears the primary responsibility for the implementation of compulsory education, and the state comprehensively brings compulsory education into the scope of financial security, and supports the development of compulsory education with public finance, so that compulsory education will have a reliable and stable source of funds in the future.

The basic content of rural compulsory education funds guarantee is defined, which is shared by the State Council and local people's governments at all levels according to their responsibilities, and the people's governments of provinces, autonomous regions and municipalities directly under the Central Government are responsible for overall implementation. The funds required for compulsory education in rural areas shall be borne by the people's governments at all levels according to the regulations of the State Council, which clarifies the responsibilities of the government and increases the responsibilities of provincial governments in implementing compulsory education.

Extended data:

Provisions on the requirements for the guarantee of compulsory education funds:

1. the State Council and the people's governments of provinces, autonomous regions and municipalities directly under the Central Government standardize the financial transfer payment system, increase the scale of general transfer payments, standardize special transfer payments for compulsory education, and support and guide local people's governments at all levels to increase investment in compulsory education. Local people's governments at all levels shall ensure that the transfer payment funds of the people's governments at higher levels for compulsory education are used for compulsory education in accordance with regulations.

2. The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, according to the actual conditions of their respective administrative regions, formulate standards for per capita public funds for students who are not lower than the national standards.

The Central People's Government-Ministry of Finance and National People's Congress-Interpretation of the Guarantee Mechanism of Compulsory Education Funds