Study on the Structural Change and Influence of Educational

Financial Input Under the Double Reduction Policy

Junlin Lu

School of Marxism, Capital Normal University, Beijing, China

Keywords: Double Reduction Policy, Educational Financial Input Structure, Policy Impact Analysis, Educational

Resource Allocation, Educational Equity.

Abstract: With the implementation of the "double reduction" policy, the educational financial input has also undergone

significant changes, and the education field is facing unprecedented changes. Through the analysis of the

structure of educational and financial investment, it is revealed that under the "double reduction" policy, the

investment of public educational resources is more inclined to the compulsory education stage. Fund

redistribution exists in many fields, including infrastructure construction, teacher training, curriculum

research, and development. As for the policy optimization suggestions, the study proposes to increase the

investment in improving teachers' quality, strengthen the on-campus curriculum's construction, and optimize

the education evaluation system to provide feasible suggestions for education reform under the "double

reduction" policy.

1 INTRODUCTION

In recent years, as the problem of extracurricular

training for primary and secondary school students

has become increasingly severe, the Chinese

government has issued a series of policies to deal with

it. In July 2021, the Central Committee deliberated

and approved relevant documents on "double

reduction," marking the official implementation of

the "double reduction" policy. The "double

reduction" policy aims to effectively reduce students'

heavy homework and off-campus training burden in

compulsory education and promote the all-round

development and healthy growth of students (He,

2021). Introducing this policy changes the structure

of China's educational and financial input and

profoundly impacts educational equity. Education, as

the most considerable livelihood, affects the overall

situation of national development and social stability.

China's financial input in education has been

increasing for a long time, but the input structure is

not reasonable, and the efficiency of using funds is

not high. Since the implementation of the double

reduction policy, the situation has significantly

improved. Although the double-reduction policy is

limited to the compulsory education stage, its focus is

on the higher education stage, and its implementation

will have a significant impact on the equity and

quality of higher education (Chen & Wang, 2022).

Therefore, the change in educational financial input

brought about by the double-reduction policy will

have a far-reaching and lasting impact on educational

equity.

According to the data released by the Ministry of

Finance, the education expenditure of the national

general public budget in 2020 will reach 3,4222.1

billion yuan, accounting for 3.42% of the national

GDP, which is still far behind the average education

financial input of OECD countries which accounts for

4.55% of GDP (Yan & Lan, 2021). According to the

analysis of the structure of education financial input,

the proportion of central and local financial input to

education from 2017 to 2020 is stable, with the

central government accounting for about 12.5% and

the local government accounting for about 87.5%

(Jiang, 2019). However, the financial resources of

local governments vary greatly, leading to noticeable

regional differences in education input. According to

the Statistical Yearbook of China's Education

Expenditure, the educational expenditure in eastern,

central, and Western regions will account for 44.7%,

29.6%, and 25.7% of the fiscal and educational

expenditure, respectively, in 2020. The per capita

educational expenditure will be 4,582 yuan, 3,816

yuan, and 3,443 yuan, respectively. The additional

revenue from education fees will be 357.7 billion

yuan in 2020, accounting for 10.4 percent of the total

Lu, J.

Study on the Structural Change and Inﬂuence of Educational Financial Input under the Double Reduction Policy.

DOI: 10.5220/0013965200004912

Paper published under CC license (CC BY-NC-ND 4.0)

In Proceedings of the 1st International Conference on Innovative Education and Social Development (IESD 2025), pages 76-82

ISBN: 978-989-758-779-5

public expenditure on education in the same period.

However, affected by economic development and the

ability to collect and administer, the additional

income from education fees varies significantly

among regions. Overall, the scale of financial

investment in education continues to expand, but

there is still a particular gap compared to economic

and social development requirements. The proportion

of government expenditure on education in GDP has

not yet reached the target of 4%, and the structure of

education investment needs to be further optimized.

The modernization of education cannot be achieved

without raising the level of investment in education.

Under the background of "double reduction,"

increasing investment in education, adjusting and

optimizing the expenditure structure, coordinating

funds from various channels, and improving

efficiency are important guarantees for promoting

high-quality education development and are

fundamental solutions for promoting educational

equity. Based on this, this paper studies the structural

changes and impacts of educational financial

investment under the double reduction policy and

summarizes the experience.

2 ANALYSIS OF THE REDISTRI-

BUTION OF EDUCATIONAL

FUNDS IN DIFFERENT RE-

GIONS AND FIELDS

The redistribution of education funds includes

various parts, including infrastructure construction,

teacher training, curriculum research and

development, after-school services, etc.

Infrastructure construction includes school buildings,

purchasing teaching equipment, etc. Teacher salary

and training cover teacher salary, welfare and training

expenses, curriculum development, and teaching

resources, including textbook compilation and

teaching software development. After-school

services refer to services provided for students, such

as after-school tutoring and interest classes, and the

others include management expenses and

administrative expenses.

2.1 Infrastructure Construction

Infrastructure construction from 2020 to 2023 reflects

the precision and diversification of education

funding. It has achieved remarkable results in

improving education equity, narrowing the gap

between urban and rural areas, and promoting

education modernization. In 2021, when the dual-

reduction policy begins to be implemented, the

national public budget expenditure on education will

reach 3,498.6 billion yuan, a year-on-year increase of

5.65%, higher than the GDP growth in the same

period (Sun, 2022). According to the China Education

Statistical Yearbook report in Table 1, infrastructure

construction accounts for 30 percent of the total

investment, which will drop to 22 percent by 2023,

indicating that the construction of primary school

facilities tends to be perfect. The proportion of junior

high school investment has fallen from 25 percent in

2020 to 18 percent in 2023, showing a more

significant decline, reflecting greater emphasis on

optimizing the allocation of facilities in junior high

schools. In terms of the relationship between the

proportion of infrastructure and time, the proportion

of investment in data infrastructure shows a

downward trend in both primary and junior high

schools, reflecting the gradual transfer of resources to

other areas (such as teachers and curriculum),

indicating that education policies pay more attention

to improving "soft power."

From the perspective of different regions, taking

primary schools as an example, as shown in Table 2,

the proportion of infrastructure investment in the

western region dropped from 30% in 2020 to 22% in

2023, showing that infrastructure construction is still

the focus of the region of the west, tending to the

needs of school maintenance and equipment

updating, but with gradual improvement, its

proportion is declining year by year. The eastern

region has the lowest proportion, falling from 20

percent in 2020 to 12 percent in 2023, with resources

shifting to "soft power" construction (such as

curriculum development and teacher training). The

central region dropped from 25 percent in 2020 to 18

percent in 2023, reflecting gradual improvements in

infrastructure in the central region, but further support

is still needed. At the same time, data show that from

2020 to 2023, under the background of the

implementation of the dual-reduction policy, the

proportion of infrastructure investment in the central

and western regions has increased by 15 percent, the

rate of school buildings meeting standards has risen

from 75 percent to 90 percent, and the coverage of

digital education resources has been increased from

50 percent before the policy to more than 70

percent. This reflects that although financial

resources in the western region are limited, the

proportion of infrastructure construction in the

western and central regions is relatively high due to

the government policy's preference for essential

education resources in the west and central regions,

Study on the Structural Change and Inﬂuence of Educational Financial Input under the Double Reduction Policy

reflecting the policy's guidance of "making up for

weaknesses." Under the guidance of the "double

reduction" policy, China's education infrastructure

construction reflects the precise support of national

policies for weak links and the strategic adjustment of

optimal allocation of resources. The shift from

hardware to soft power has improved the efficiency

of using educational resources and promoted the

regional educational equity and modernization

process.

2.2 Teacher Training and Salary

In the context of the "double reduction" policy, the

investment of China's education funds in teacher

training shows a strong pertinence and strategy,

which fully reflects the policy orientation of

promoting the improvement of education quality with

the improvement of teachers' ability as the core.

Public primary schools and their teachers play a key

role in the policy implementation process, becoming

the central position and main force for implementing

"double reduction" (Liu, 2022). The investment of

education funds in teacher training and salary has

effectively improved teachers' professional

competence and improved education quality and

equity. As shown in Table 1, the proportion of

primary school students will increase from 40% in

2020 to 48% in 2023, showing a significant increase,

ostensibly focusing on improving teachers' pay and

teaching quality. The proportion of junior high school

students rose from 45% in 2020 to 52% in 2023,

showing a more significant increase, indicating

higher requirements for constructing secondary

school teachers. In terms of different regions, the

eastern region has the highest proportion, increasing

from 50 percent in 2020 to 58 percent in 2023, which

shows that the east region gives priority to supporting

high-quality teachers, and the investment is mainly

used to raise teachers' salaries, strengthen training and

attract excellent teachers. The proportion in the

western region increased from 40 percent in 2020 to

48 percent in 2023, showing the policy's slanting

support for the treatment of teachers in the region of

the west. The proportion in the central region

increased from 45 percent in 2020 to 52 percent in

2023, indicating a gradual increase in attention to

teacher resources. The investment in teacher training

under the "double reduction" policy has effectively

promoted the professionalization and modernization

of the teacher team, which not only improves the

quality of education but also optimizes the allocation

of resources, Narrows the gap between urban and

rural areas, and regions, and lays a solid foundation

for education equity and education modernization.

However, continuous attention should be paid to the

problem of teacher burden to ensure the effective use

of training resources and the protection of teachers'

rights and interests.

2.3 Curriculum Research and

Development

In the context of the "double reduction" policy, the

investment of Chinese education funds in curriculum

research and development shows innovation and

strategy, focusing on optimizing the curriculum

structure, improving the quality of education, and

Table 1: Total investment and proportion of education funds in different parts of compulsory education from 2020 to 2023.

Year Stages Total input

(billion

yuan)

Infrastructure

construction

(%)

Teacher

compensation

and training (%)

Curriculum

Development and

Teaching

Resources

(

)

After-school

Services (%)

Other

(%)

2020 Elementary

school

10,500 30 40 15 10 5

Middle school 8,000 25 45 15 10 5

2021 Primary school 11,200 28 42 16 11 3

Middle school 8,600 23 47 16 11 3

2022 Elementary

School

12,000 25 45 18 10 2

Middle school 9,200 20 50 18 10 2

2023 Elementary

School

13,000 22 48 20 8 2

Middle school 9,800 18 52 20 8 2

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Table 2: Proportion of education funds for primary and secondary education in different parts and regions from 2020 to 2023.

Year District

Total input

(billion

yuan)

Infrastructure

construction

(%)

Teacher

salaries and

training

(%)

Curriculum

Development

and Teaching

Resources (%)

After-

school

Services

(%)

Other

(%)

2020 Eastern Region 4500 20 50 15 10 5

Central Region 3000 25 45 15 10 5

Western Re

ion 3000 30 40 15 10 5

2021 Eastern Re

ion 4800 18 52 16 11 3

Central Re

ion 3200 23 47 16 11 3

Western Region 3200 28 42 16 11 3

2022 Eastern Region 5100 15 55 18 10 2

Central Re

ion 3400 20 50 18 10 2

West Evil Land

Country

3400 25 45 18 10 2

2023 Eastern Region 5500 12 58 20 8 2

Central Re

ion 3600 18 52 20 8 2

Western Re

ion 3600 22 48 20 8 2

promoting the all-round development of students.

Regarding curriculum research and development,

education funds mainly promote curriculum

diversification and innovation, strengthen regional

resource balance, and support teachers' professional

development. The proportion of primary school funds

has increased from 15% to 20%, and the development

of quality education curricula and the construction of

digital resources have been gradually strengthened.

The proportion of junior high school students has

been raised from 15 percent to 20 percent, in line with

primary schools, and the input of curriculum

resources has been comprehensively upgraded.

Regarding regional division, input in different

regions shows an upward trend, as shown in Table 2,

from 15% in 2020 to 20% in 2023, indicating that

curriculum reform and resource diversification are

valued. The eastern region is more inclined to high-

tech and innovative courses. The western region will

invest in the supplement of essential curriculum

resources. At the same time, due to the difference in

economic level, the eastern region has a strong

financial capacity and sufficient funds for education.

It pays more attention to the improvement of teacher

quality and curriculum innovation. The proportion of

teacher salaries and curriculum development in the

Western region has increased yearly, reflecting the

strategy of balanced education development. In

addition, in terms of educational demand, the eastern

region has a high degree of urbanization and

diversified educational demand, and resources are

focused on innovative education. The academic

demand in the central region is in a stage of balanced

development, with both hardware and software input

being equal. In the Western region, limited by

geographical conditions and economic growth, the

educational demand is mainly based on infrastructure

and basic teaching. In general, the funds are primarily

invested in the research and development of quality

education courses covering art, sports, science and

technology, labor practice, and other fields,

promoting the transformation of curricula from single

to diversified, and meeting the requirements of the

"double reduction" policy to reduce students'

academic burden and enrich after-school services.

2.4 After-School Service

In the context of the "double reduction" policy, the

investment of China's education funds in after-school

services reflects the precision and practice-oriented

under the guidance of the policy and directly serves

the goal of reducing students' academic burden and

promoting all-round development. The proportion of

primary and junior high schools decreased from 10

percent to 8 percent, indicating that after-school

services are gradually stable and investment tends to

be precise. In developing quality education courses,

special funds will be used to support quality

education courses in art, sports, science, and

technology, promote introductory courses in the

central and western regions, and support the

development of innovative courses in the eastern

region. The proportion of quality-oriented education

courses increased from 15 percent to 20 percent

before the policy, and the teaching resources and

service content of schools were continuously

optimized to enhance the overall attractiveness of

schools. Schools have become the core place for

students to learn, and the participation rate in off-

campus training has dropped by 30 percent. Statistics

from the Ministry of Education show that by the end

Study on the Structural Change and Inﬂuence of Educational Financial Input under the Double Reduction Policy

of 2021, the reduction rate of off-campus training

institutions nationwide reached 83.8 percent, and

complaints in education and training dropped 92.6

percent year-on-year (Zhu & Cui, 2022).

Secondly, after-school services have significant

economic benefits. Low-cost or free after-school

services: The government provides financial

subsidies for after-school services in public schools

so that students can enjoy various after-school

activities at a low cost or even free. According to the

report of the China Family Survey on Education

Finance (CIEFR-HS), the monthly cost of after-

school services per student has dropped from 500

yuan to less than 200 yuan on average, the monthly

expenditure of families on education has been

reduced by 15 percent on average, and the uneven

distribution of educational resources caused by high-

priced training has been reduced through policy

support. Data show that the participation rate of

middle - and low-income families in education has

increased by 20 percent. In terms of after-school

services, the proportion of each region dropped from

10 percent in 2020 to 8 percent in 2023, showing that

the after-school service model has gradually

stabilized and the demand for funds has decreased.

After implementing the dual-reduction policy,

disciplinary training will be strictly supervised, and

fee standards will be limited. At the same time,

financial support will be increased to improve the

quality of on-campus teaching and reduce parents'

reliance on off-campus training. The proportion of

family spending on education has dropped from 20%

before the policy to 15%, and the burden on middle -

and low-income families in particular has been

significantly reduced.

3 THE IMPACT OF THE DOUBLE

REDUCTION POLICY ON

EDUCATIONAL EQUITY

3.1 Improve the Equity of

Inter-Regional Resource Allocation

The empirical results show that overall public

education expenditure is first negatively correlated

with the urban-rural income gap. Increasing public

education expenditure can narrow the urban-rural

income gap and alleviate the unequal distribution of

income (Wang, 2020). In the theoretical and practical

research on educational equity, the quality of teachers

and the equal distribution of academic resources play

an important role in improving educational equity,

and the dual-reduction policy provides a typical and

exemplary role for this. After 2012, the scale of

financial education investment in various regions of

China has expanded, but there are still significant

regional differences in the governance level of

financial education investment (Yang, 2022). The

"double reduction" policy gradually Narrows the gap

between urban, rural, and regional educational

resources through resource tilt and optimal allocation.

The central and western regions and rural areas have

become the key support objects under the "double

reduction" policy. Funding for infrastructure

construction, teacher training, and after-school

services has increased significantly, improving the

teaching environment and the lack of resources in

schools in these regions. For example, the

construction and renovation of school buildings and

the upgrading of digital education infrastructure have

solved the long-term problems of dilapidated school

buildings and equipment shortages in remote areas.

The application of digital technology in education

accelerates the sharing of high-quality resources,

enabling students in remote areas to access famous

teachers' courses and high-quality courseware from

first-tier cities, helping to bridge the regional gap in

educational resources. By encouraging teacher

rotation, volunteer teaching, and incentive

mechanisms, high-quality teacher resources have

begun to flow to rural and remote areas, alleviating

the long-standing problem of high-quality teachers

concentrated in cities. At the same time, from the

national data, financial education input can

significantly improve the total factor productivity

since upgrading the western region's industrial

structure enhances the promoting effect of financial

education input on the total factor productivity (Zhu,

et al., 2024).

3.2 The Overall Improvement of

Educational Service Capacity in

Schools

The government has expanded the coverage of after-

school care services through financial subsidies and

improved the diversity and quality of after-school

activities. Schools have been able to offer a richer

curriculum, covering quality education such as art,

sports, science and technology, and reading, to help

students achieve well-rounded development on

campus and reduce their dependence on off-campus

educational institutions. At the same time,

implementing the policy is also a process of

continuous improvement of the after-school service

system. The after-school service of the school has

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expanded from simple homework guidance to interest

groups, club activities, and physical exercise,

providing students with diversified learning and

development opportunities, effectively extending

school time, and solving the problem that parents

cannot accompany their children due to work reasons.

The double reduction policy enables the rapid

development of quality education. The policy

encourages schools to introduce quality education

courses such as art, sports, science, and technology to

promote students' all-round development. With the

diversified curriculum, the appeal of school education

has been dramatically enhanced. To a certain extent,

it indirectly promotes the improvement of teaching

quality. The dual-reduction policy promotes teacher

training and curriculum reform in schools, improves

the quality of classroom teaching, and enables

students to obtain high-quality education in schools.

Through the comprehensive improvement of the on-

campus education serviceability, the school has

gradually become the core place for students' learning

and development, meeting the diversified growth

needs of students. Education can improve

productivity, and creativity, and promote

entrepreneurship and scientific and technological

progress (Ozturk & Ilhan, 2001). By constantly

stimulating the serviceability in schools, the function

of education becomes more comprehensive.

3.3 Effective Relief of The Burden of

Family Education Expenditure

The high fees in the off-campus training industry

have been curbed by rectifying disciplinary training

institutions and the limitation of fees. By setting strict

entry thresholds and operation norms, the policy

restricts the disorderly expansion of off-campus

training institutions and forces their transformation

and upgrading (Wang, 2022). Parents' dependence on

off-campus training is reduced, and the economic

burden of families is significantly reduced. Low-cost

in-school services have become more widely

available, and the promotion of after-school services

and the low-fee model have provided families with

cost-effective education options, reducing the

pressure on education expenditure. Education

expenditure is becoming more balanced. By

providing inclusive in-school services, the policy has

narrowed the gap in education expenditure among

families with different incomes and enhanced the

equity of educational opportunities. The effective

easing of the educational burden on families relieves

the economic pressure on families and enhances the

social basis for educational equity. After the

implementation of the double reduction policy, the

psychological burden of family education has been

alleviated. The policy advocates the concept of

scientific parenting, guiding parents to look at

children's education problems rationally, from the

excessive pursuit of "famous schools" and "high

scores" to paying attention to the comprehensive

development of children, reducing the mental

pressure.

3.4 The Long-Term Realization of

Educational Equity

The change in educational policy, primarily through

institutional adjustment, has an important impact on

promoting educational equity. With the further

promotion of the "double reduction" policy, China's

education system will pay more attention to the

balanced distribution of resources, and the realization

of educational equity will be more comprehensive

and sustainable. The "double reduction" policy

promotes educational equity from policy-oriented to

institutional guarantee through establishing a long-

term mechanism. The policy solves the immediate

problem of uneven education and establishes a long-

term mechanism to promote educational equity

through continuous financial investment, system

construction, and resource optimization. At the same

time, the concept of education for all-round

development has become more and more popular.

Through the promotion of the policy, the nationwide

recognition of the concept of quality education and

all-round development has increased significantly,

which has promoted the transformation of education

from "score competition" to "ability cultivation" and

provided a fair development platform for all students.

The "double reduction" policy aims to solve the

problem of excessive academic burden of students in

the essential education stage in China and effectively

guarantee the physical and mental health and all-

round development of students (Wang, 2022). This

has a profound impact on social equity. The

improvement of educational equity directly affects

students' growth opportunities and lays the

foundation for social equity. Through the

popularization of high-quality educational resources,

children in the central and western regions and rural

areas have gained more development opportunities,

narrowing the competitive gap in the future society."

The policy of "double reduction" can correct the

imbalance in the allocation of educational resources

and further promote educational equity (Liu &

Cheng, 2023).

Study on the Structural Change and Inﬂuence of Educational Financial Input under the Double Reduction Policy

4 CONCLUSION

The change in educational and financial input under

the "double reduction" policy is a solemn

commitment of the state to educational equity,

people's well-being, and social progress. As the

cornerstone of national rejuvenation and the

improvement of national competitiveness, education

is an important path to achieve "Chinese-style

modernization." The promotion of education

modernization is inseparable from the improvement

of the level of education investment. Optimizing the

structure of financial investment in education is the

maintenance of educational equity and a strategic

investment for the country's future. The practice of

this policy has demonstrated the concept of people-

centered education and ignited the hope of fair

education for countless ordinary families. From the

improvement of infrastructure to the transformation

of the education model, from the balance of regional

resources to the improvement of social well-being,

these achievements reflect the wisdom of China's

education governance. The "double reduction" policy

has achieved positive results in reducing the burden

on students and promoting education equity.

However, difficulties in the implementation process

cannot be ignored, including the increasing burden on

teachers and the rise of the hidden training market. To

achieve the desired effect of the "double reduction"

policy, it is necessary to strengthen supervision in the

details of policy implementation, promote a more

balanced distribution of educational resources, and

improve the quality of education and comprehensive

service capacity of schools to reduce the additional

pressure on parents and teachers.

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