近年来我国“教育优先发展”战略加速推进，教育领域汇集资源逐年递增，教育培训市场的迅速扩张带动了教育培训行业的蓬勃发展，同时也带来了“跑路”、“恶意拖欠退款”等恶性事件频频发生。随着科学技术的发展，信息化技术也覆盖到了各个领域，形成了“互联网+教育”的新型教育形式，在加强监管的同时，也要避免影响教育信息化的应用与发展。2018年,我国先后颁布了一系列强化教育培训组织资金监督管理的政策措施，规范化建设和发展校外培训机构。2021年国家“双减”教育方针的改革政策出台，进一步明确了对课后培训机构培训行为的全面规范、消除各种乱象的总体目标。从细则上可以看出“双减”意见并没有限制线上教育模式的发展，自从新冠疫情暴发以来，线上培训也充分发挥了社会价值，未来非学科培训的在线化也将持续做强做优，有更大的市场空间。

基于史密斯模型分析框架，即理想化的政策、执行机构、目标群体、执行环境因素的四个角度，同时结合了回应性监管理论，本文以全国各地校外培训机构资金监管政策的落地执行情况为具体对象进行分析，并通过问卷调查、访谈等研究方法，走访行业内教育部相关工作人员以及校外教育培训机构负责人、同学生家长沟通交流，发现在资金监管政策实施过程中存在的问题包括：监管机制不明确、执行落实不到位、目标群体不配合、执行环境不健全、监管体系不完善。

基于上述资金监管政策执行所存在的问题，提出优化改进校外教育培训机构资金监管政策执行的方案，一是完善资金监管政策机制、二是提升执行主体工作效率、三是提高监管政策认知度、四是优化政策执行环境、五是构建资金监管政策执行工作体系，为规范实施校外培训机构资金监管提供指导，从而实现各相关主体携手助推“互联网+教育”的创新健康发展。

In recent years, China's "education priority development" strategy has been accelerated, and the pooling of resources in the field of education has been increasing year by year. The rapid expansion of the education and training market has led to the vigorous development of the education and training industry, but also brought about the frequent occurrence of malicious incidents such as "runaway" and "malicious default refund". In 2018, China has promulgated a series of policies and measures to strengthen the supervision and management of education and training organizations' funds. The reform policy of "double reduction" education policy was introduced in 2021, which further clarifies the overall goal of comprehensive regulation of after-school training institutions and elimination of all kinds of chaos. Since the outbreak of the new crown epidemic, online training has also given full play to social value, and the future of non-disciplinary training online will continue to be stronger and better, with more market space.

Based on the Smith model analysis framework, i.e. the four perspectives of idealized policy, implementation agency, target group, and implementation environment factors, and also combined with the theory of responsive regulation, this paper analyzes the implementation of the funding regulation policy for out-of-school training institutions across the country as a specific object, and through questionnaires, interviews and other research methods, visits to relevant Ministry of Education staff in the industry as well as out-of-school education and training Through questionnaire surveys and interviews, interviews with the Ministry of Education staff and the heads of out-of-school education and training institutions, and communication with students' parents, we found that the problems in the implementation of the fund supervision policy include: unclear supervision mechanism, lack of implementation, lack of cooperation from target groups, inadequate implementation environment, and imperfect supervision system.

Based on the above-mentioned problems in the implementation of the fund supervision policy, we propose a plan to optimize and improve the implementation of the fund supervision policy for out-of-school education and training institutions, firstly, to improve the fund supervision policy mechanism, secondly, to enhance the efficiency of the implementation body, thirdly, to improve the awareness of the supervision policy, fourthly, to optimize the policy implementation environment, and fifthly, to build a fund supervision policy implementation work system to provide guidance for the standard implementation of fund supervision for out-of-school training institutions. In order to achieve the innovative and healthy development of "Internet+Education", all the related subjects will join hands to promote the development of "Internet+Education".