高等职业院校发展途径探讨——以财务分析为视角

Probing into the Development Ways in Higher Vocational Colleges Viewed from Finance Analysis

我国高等职业院校在经历了合并升格、规模扩张和内涵发展之后,已初步形成了以政府为主导、学校为主体、各种社会力量共同参与的多元化办学格局,但高职院校生存与发展需求经费与有限教育资源供给之间的矛盾存在并日益突出。在政府财政投入有限的情况下,实现财政教育资金的最优配置,对于高职院校的健康发展及其财政的稳健运行具有十分重要的意义。

Having experienced incorporation, scale expansion and connotative development, higher vocational colle- ges in China have preliminarily formed diversified school-running pattern with the government guiding, colleges pre- dominating and various social forces participating in. However, the conflicts between the expenditure needed for their survival and development and the limited supply of educational resources have become increasingly conspicuous. In the condition of limited financial input from the government, how to realize the optimal allocation of financial educa- tion funds is of great importance to the healthy development of higher vocational colleges and the stable operation of their finance.