Article 4 The use of teachers' training funds shall follow the principle of overall planning and rational use, strictly implement the relevant national laws and regulations and financial rules and regulations, and strictly follow the prescribed scope of use, expenditure content and standards.

Article 5 Schools shall, in light of the actual situation, formulate a reasonable annual training plan for teachers and a plan for the use of funds. When arranging teacher training funds, use 5% of the total public funds first, and then use the special funds for teacher training.

Article 6 Schools shall conscientiously implement the system of budget and final accounts for teachers' training funds, increase the transparency of teachers' training funds, improve the efficiency in the use of funds, and promote the healthy development of education. Teacher training funds were arranged for use in the current year.