高等职业教育经费财政分担机制现状及对策研究  

Research on the Current Situation and Countermeasures of Higher Vocational Education Funds Financial Sharing Mechanism

作　　者：葛玉杰[1] GE Yu-jie

机构地区：[1]青岛职业技术学院财务处

出　　处：《当代会计》2020年第21期120-122,共3页Contemporary Accounting

基　　金：山东省教育会计学会2020年立项课题“高等职业教育经费财政分担机制研究”(项目编号:sdjk2020196)。

摘　　要：高等职业(以下简称高职)教育财政投入经费逐年增加,为了解高职教育经费财政分担机制现状,通过对高职教育横向、纵向、各地区财政投入数据进行分析可以看出,相对于本科教育来说,高职教育生均财政投入存在明显不足,各地的财政投入在高职教育经费中的占比及高职教育生均财政投入也存在很大的不平衡性,财政分担机制需要进一步完善。Higher vocational education(hereinafter referred to as higher vocational education)has been increasing year by year.In order to understand the current situation of the financial sharing mechanism of higher vocational education,through the analysis of the horizontal,vertical,and regional financial input data,it can be seen that the relative In terms of undergraduate education,the average financial investment in higher vocational education is obviously insufficient.The proportion of financial investment in higher vocational education and the average financial investment in higher vocational education are also very imbalanced.The financial sharing mechanism Need to be further improved.

关 键 词：高等职业教育 教育经费 财政分担机制 

分 类 号：G717.5[文化科学—职业技术教育学]