Legal analysis: The requirements of people's governments at all levels for financial allocation for education are that the growth of financial allocation is higher than the growth of recurrent financial revenue, and the average educational funds should be gradually increased according to the number of students in school, so as to ensure the gradual increase of teachers' salaries and public funds per student. Moreover, according to the principle of the unification of administrative power and financial power, education expenditure is listed separately in the financial budget.

Legal basis: Article 56 of the Education Law of the People's Republic of China states that the education expenditure of people's governments at all levels shall be listed separately in the fiscal budget in accordance with the principle of the unification of administrative power and financial power. The growth of financial allocation for education by people's governments at all levels should be higher than the growth of recurrent fiscal revenue, and the average educational funds according to the number of students in school should be gradually increased to ensure the gradual increase of teachers' salaries and public funds per student.