Assume that the education expenditure is a, A=0.75a, B = 0.25a, 0.3a at the provincial level, 0.75a-2330 at the central level, and 0.6 * 0.25a = 0.15a at the city and county level; While 0.3a+0.75a-2330+0. 15a=a, a =11650 is obtained; That is, the total expenditure on education is 1 1650, a is 8737.5, and b is 2912.5; Provincial commitment 3495, central commitment 6407.5, city and county commitment 1747.5. Percentage of total funds undertaken by cities and counties =1747.5/11650/100.