高质量发展背景下高职教育经费配置结构优化研究——基于历史趋势和国际比较的双重视角  

Research on the Optimization of Funding Allocation Structure of Higher Vocational Education under the Background of High-quality Development--Based on the Dual-perspective of Historical Trend and International Comparison

作　　者：宋海生 Song Haisheng(Tian Jiabing Education College in China Three Gorges University,Yichang 443002)

机构地区：[1]三峡大学田家炳教育学院,宜昌443002

出　　处：《职业技术教育》2024年第15期25-31,共7页Vocational and Technical Education

基　　金：中央高校基本科研业务费项目华东师范大学人文社会科学精品力作培育项目“从公平走向充足:新时代高质量教育体系建设的教育财政投入改革研究”(2020ECNUJP005),主持人:张万朋。

摘　　要：优化经费结构、完善投入机制,是建设高质量职业教育体系的重要保障。基于历史趋势和国际比较的双重视角对我国高职教育经费配置结构现状进行分析,研究发现:来源结构上,政府投入占主导且持续上升,社会投入较弱,家庭投入递减;支出结构上,资本性支出占比偏高,经常性支出尤其是教职工薪酬支出占比偏低;层次结构上,各级政府间投入责任不明确,职普教育经费结构不协调。因此,要保证政府公共财政投入力度,明确各级政府投入责任,优化转移支付制度;健全多元投入机制,以优惠政策鼓励社会投入,完善成本分担机制;提升经常性支出尤其是教职工薪酬水平,兼顾设施设备升级等资本性支出需求。Optimizing the funding structure and improving the investment mechanism is an important guarantee for building a highquality vocational education system. Based on the dual-perspective of historical trend and international comparison to analyze the allocation structure of China's higher vocational education funding, the study found that: in terms of source structure, the government's input is dominant and continues to rise, the social input is weaker, and the household input is diminishing;in terms of expenditure structure,the proportion of capital expenditure is on the high side, and the proportion of current expenditure, especially the expenditure for compensation of the teaching and administrative staff, is on the low side;in terms of hierarchical structure, the responsibility of input among the various levels of governments is unclear, and the funding structure for general education and vocational education is uncoordinated.Therefore, it is necessary to ensure the strength of the government's public financial input, clarify the responsibilities of all levels of government for investment in higher vocational education, and optimize the transfer payment system;improve the mechanism for multiple inputs, encourage social inputs with preferential policies, and perfect the cost-sharing mechanism;raise the level of current expenditure,especially the remuneration of teachers and staff, and take into account the need for capital expenditure, such as the upgrading of facilities and equipment.

关 键 词：高职教育经费 来源结构 支出结构 层次结构 结构优化 

分 类 号：G718.5[文化科学—职业技术教育学]