我国中等职业教育财政支出研究

发布时间：2018-01-07 07:27

本文关键词：我国中等职业教育财政支出研究　出处：《中国财政科学研究院》2017年硕士论文　论文类型：学位论文

【摘要】：“百年大计,教育为本”,教育一直是我国政府重点发展的事业,在生产力较为发达的今天,人民对于文化教育的热情空前高涨。尤其是在当前全球经济形势比较低迷的背景下,世界上许多国家将发展制造业作为重振本国经济的途径,我国更是出台《中国制造2025》来为制造业的发展指引方向,职业教育的培养目标正与我国发展制造业的政策导向相符。中等职业教育作为职业教育中承上启下的一环,具有重要的作用。教育事业历来是财政支出重点支持的领域,教育事业发展的程度与财政支出息息相关。因此,从公共财政支出的角度来分析我国中等职业教育支出的现状,总结问题,分析原因并借鉴国际经验以提出合理的对策建议,是具有研究价值的。本文从中等职业教育财政支出的现状入手,运用数据统计和计量经济学的方法分析其制度现状、规模现状和效应现状,发现其存在着支出制度和支出结构上的不足,同时也存在支出效应不明显的问题。然后就所发现的问题进行成因上的分析,认为我国中等职业教育财政支出存在着顶层设计不充分、法律法规建设滞后,政府间支出责任划分不合理,社会力量参与不够以及其支出绩效评价缺失四方面制度性的原因。在借鉴国际上四个国家中等职业教育财政支出机制的经验后,认为解决我国中等职业教育财政支出的现存问题应从制度层面进行改革,并提出了完善我国中等职业教育财政支出四方面的对策建议。本文共分为六部分,第一部分为绪论,介绍本文所研究问题的背景和研究意义,指明所用的研究方法,总结前人的研究成果,为本文的研究指明方向。第二部分为我国中等职业教育财政支出的理论分析,廓清相关概念,梳理财政支持中等职业教育的理论基础,对中等职业教育财政支出所产生的效应进行分析。第三部分为我国中等职业教育财政支出的现状分析,从中等职业教育财政支出的制度现状、规模现状及效应现状三方面入手进行考察。财政支出制度现状采用总结梳理现有政策及支出体制的方法进行分析,财政支出规模现状采用数据分析的方法对包括财政支出总量及支出结构两方面的现状进行分析,财政支出效应现状采用计量经济学的方法对经济状况以及就业状况两方面产生的影响进行分析。第四部分为我国中等职业教育财政支出存在的问题及成因分析,发现我国中等职业教育财政支出在制度体系和支出结构特别是区域结构上存在不足,并且存在财政支出效应不明显的问题,提出存在这些问题主要是由财政支出的顶层设计不充分且法律法规建设滞后、政府间支出责任划分不合理、社会力量对中等职业教育参与不够以及中等职业教育财政支出绩效评价缺失四个方面的原因造成的。第五部分为国际借鉴部分,梳理德国、日本、美国和法国四个国家的中等职业教育体制及财政支出机制,总结值得我国借鉴的经验。第六部分为完善我国中等职业教育财政支出的对策建议,针对第四部分所总结的问题及原因,在借鉴国际经验的基础上,本文提出了四条政策建议:一是加强顶层设计,健全中等职业教育财政支出法律法规体系;二是明确政府间中等职业教育支出责任,完善转移支付制度;三是充分利用PPP模式,积极引导社会力量参与中等职业教育发展;四是建立中等职业教育财政支出绩效评价体系。
[Abstract]:"Long term, education oriented" education is always the focus of the development of China's government career in more developed productive forces today, people's education for the unprecedented enthusiasm. Especially in the current global economic situation is relatively weak in the background, many countries in the world will be the development of the manufacturing industry as a way to revive the economy, I China is the introduction of "China development direction for the manufacturing industry to manufacture 2025> guidelines, the occupation education training objectives and development of our country manufacturing industry policy. As a part of secondary occupation education occupation education nexus, plays an important role. Education is always the key support areas of fiscal expenditure the degree of education, career development and fiscal expenditure is closely linked. Therefore, to analyze the current situation, China's secondary occupation education expenditure from the perspective of public finance expenditure summed up the problem, cause analysis And learn from international experience to put forward reasonable suggestions, have research value. According to the current situation of secondary occupation education expenditure with the use of statistical data and econometric methods to analyze the current status and present condition of the system, the scale effect, there are insufficient expenditure and expenditure structure, but also the existence of expenditure the effect is not obvious problems. Analyze the origin and then found the problem, that the secondary occupation education expenditure in China there is a top-level design is not sufficient, lagging behind the construction of laws and regulations, government expenditure responsibilities are not reasonable, and the lack of social forces to participate in the four aspects of expenditure performance evaluation in the lack of system reason. From four countries international secondary occupation education financial expenditure mechanism after the experience, the existing problems that solve the medium occupation education expenditure in China should be From the aspect of system reform, and puts forward the countermeasures and suggestions of perfecting the secondary occupation education expenditure in four aspects. This paper is divided into six parts, the first part is the introduction, introduces the background of the research questions and research significance, research methods specify the summary of research results, before the people, for the direction of this paper the research. The second part is the analysis of secondary occupation education of China's fiscal expenditure theory, clarify the related concepts, theoretical basis of financial support for the effect of medium occupation education, secondary occupation education expenditure arising from the analysis. The third part is the analysis of the status of secondary occupation education financial expenditure in our country, from the current system of medium occupation education the scale of fiscal expenditure, current situation and effect of the three aspects were investigated. Methods by summarizing the status of the system of fiscal expenditure and expenditure system into the existing policy Analysis of current situation of fiscal expenditure scale, using the method of data analysis of two aspects including the current situation of the total financial expenditure and expenditure structure analysis, analyzed the impact of fiscal expenditure effect situation by using the econometric methods from two aspects of the economic situation and employment situation. The fourth part is the existence of secondary occupation education expenditure in China and problems analysis of the causes, the author found that China's fiscal expenditure in the secondary occupation education system and expenditure structure especially the regional structure is inadequate, and there is no significant effect of fiscal expenditure problems, proposed the existence of these problems is retarded by the top-level design of fiscal expenditure is not sufficient and the construction of laws and regulations, government expenditure responsibilities are not reasonable, social the strength of medium occupation education participation is not enough and the secondary occupation education financial expenditure performance evaluation lack of four aspects Causes. The fifth part is the international experience, combing Germany, Japan, France and the United States four national secondary occupation education system and financial expenditure mechanism, summarizes the useful experiences. The sixth part is the suggestions to improve the medium occupation education expenditure in our country, the fourth part summarizes the problems and reasons and based on the international experience, this paper puts forward four policy suggestions: the first is to strengthen top-level design, improve the legal system of secondary occupation education expenditure of finance; two is a clear government secondary occupation education expenditure responsibility, perfecting the transfer payment system; the three is to make full use of PPP mode, and actively guide social forces to participate in the development of secondary occupation education; four is the establishment of secondary occupation education financial expenditure performance evaluation system.

【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.45

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