公平与效益:职业教育经费投入管理的一种分析视角  

Equity and Effectiveness:an Analytical Perspective on Investment Management of Vocational Education Funds

作　　者：周奇颖[1] ZHOU Qi-ying(Jilin Engineering Normal University,Changchun Jilin 130052,China)

机构地区：[1]吉林工程技术师范学院,吉林长春130052

出　　处：《吉林工程技术师范学院学报》2022年第7期46-49,共4页Journal of Jilin Engineering Normal University

基　　金：吉林省职业技术教育学会科研课题(2020XHZ237)。

摘　　要：近年来,我国职业教育经费投入不断加大,职业院校基础能力增强,但相比于普通教育,职业教育投入还存在一定差距。同时,尽管从国家到地方及学校,都强调职业教育经费投入绩效评估,但整体上我国职业教育经费投入与使用绩效并不高。要提升我国职业教育投入效益,需要强调三点:加大投入与整合资源同步,提升职业教育经费投入效益;细化使用与动态评价相结合,建立经费投入管理体系;成本核算与成本控制相结合,建立成本效益评价体系。In recent years,China's investment in vocational education has continuously increased,and the basic capacity of vocational colleges has been strengthened.However,compared with general education,there is still a certain gap in investment in vocational education.At the same time,despite the emphasis on investment performance evaluation of vocational education funds from the state to local governments and schools,overall,the investment and use performance of vocational education funds in China is not high.In order to improve the investment efficiency of vocational education in China,three points need to be emphasized:increase the investment and integration resources synchronization,improve the investment efficiency of vocational education;refine the use and dynamic evaluation,establish the investment management system;combine cost accounting and cost control,and establish the cost⁃effectiveness evaluation system.

关 键 词：职业教育 经费投入 公平 成本效益 绩效评价 

分 类 号：F275[经济管理—企业管理]