我国中等职业教育财政制度研究

发布时间：2018-04-21 14:09

本文选题：中等职业教育 + 财政制度　；参考：《东北师范大学》2014年硕士论文

【摘要】：我国的中等职业教育在改革开放30多年的时间不断发展变革。而目前我国经济和社会正处在转型期，我们正需要大量的拥有专业技能的社会主义劳动者和接班人，，这又对中等职业教育的发展提出了更高的要求。中职教育的发展首先需要教育经费来提供充足的物质保障。而教育财政制度就是对教育经费的筹措、分配、使用和管理所进行的制度性得安排。所以，研究中等职业教育财政制度，有助于加快教育财政制度改革进程，有助于推进中职教育的健康稳定发展。因此，怎样建立充足、公平和有效率的中等职业教育财政制度成为了本研究的主题。本文首先理清改革开放以来我国中等职业教育财政制度变迁与现状，然后主要通过对近五年中职财政有关数据的收集与分析，发现我国现行的中职财政制度存在投入不充足、分配不公平和使用和管理效益低下的问题。而造成这些问题的原因主要有：对中职教育的价值认识不到位，职业教育管理体制未理顺，中央和地方财政责任不明晰，财政拨款制度不科学，监督评价制度不健全。然后介绍西方国家中职教育经费的法律保障措施、筹措方法及有效激励企业投入等多方面的经验，旨在为我参考提供借鉴。基于此提出了以下对策：匡正偏见，转变轻视职业教育的观念；完善财政法律制度，确立政府投入主导地位；完善转移支付制度，明晰各级政府的中职财政责任；进一步鼓励社会力量办学，拓宽多渠道筹资制度；建立财政拨款绩效考核制度，提高公平与效率性；信息公开，强化财务管理和监督问责制度。
[Abstract]:China's secondary vocational education in the reform and opening up for more than 30 years of continuous development and reform. At present, our economy and society are in the transition period, we are in need of a large number of socialist workers and successors with professional skills, which has put forward higher requirements for the development of secondary vocational education. The development of secondary vocational education needs education funds to provide adequate material security. The financial system of education is the institutional arrangement of raising, distributing, using and managing the education funds. Therefore, the study of the financial system of secondary vocational education is helpful to accelerate the reform process of the financial system of education and to promote the healthy and stable development of secondary vocational education. Therefore, how to establish adequate, fair and efficient secondary vocational education financial system has become the subject of this study. This paper first clarifies the changes and the present situation of the financial system of secondary vocational education since the reform and opening up in China, and then mainly through the collection and analysis of the relevant data of the finance of the secondary vocational school in recent five years, finds that there is insufficient investment in the current financial system of the secondary vocational education in our country. Unfair distribution and inefficient use and management. The main reasons for these problems are: the value of secondary vocational education is not in place, the management system of vocational education is not straightened out, the central and local financial responsibilities are not clear, the financial allocation system is not scientific, and the supervision and evaluation system is not perfect. Then it introduces the legal guarantee measures, the methods of raising funds and the effective encouragement of enterprises' investment in the western countries in order to provide reference for my reference. Based on this, the author puts forward the following countermeasures: correct prejudice, change the concept of despising vocational education, perfect the financial legal system, establish the leading position of government input, perfect the transfer payment system, and clarify the financial responsibility of governments at all levels. We should further encourage social forces to run schools, broaden the system of multi-channel financing, establish a performance appraisal system for financial allocations to improve fairness and efficiency, and open information to strengthen the system of financial management and supervision and accountability.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：G719.2;F812.2

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