中德职业教育公共财政支持机制的比较研究

Comparative Research on Chinese and German Public Finance Support Mechanism in Vocational Education

支持职业教育是公共财政的重要功能,公共财政支持职业教育一般包括资金投入、资助机制、绩效管理、社会参与和决策支撑。有效的公共财政支持机制是德国职业教育领先世界的重要支撑,德国对于职业教育在引导企业资金投入、优化重点项目设计、完善经费预算和绩效管理、发挥行业协会优势、强化研究体系建设等方面取得了较大成效。中国职业教育还存在过度依赖公共财政、项目实施机制不健全、缺乏有效的绩效管理、行业协会参与不够、研究体系不完善等问题。中国公共财政支持职业教育的制度设计和机制运行与德国还存在不小差距,需要借鉴德国的经验加以完善。

Supporting vocational education is an important function of public finance by the mechanism of capital investment, funding mechanism, performance management, social participation and policy support. Due to the effective public fifianee support mechanism, German vocational education takes the leading position in the world. Vocational education in Germany has achieved remarkable success in attracting business investment, optimizing the design of key projects, promoting budget and performance management, taking advantage of industry association and strengthening the construction of research system. While vocational education in China has presented problems of excessive dependence on public finance, inadequate executive mechanism, ineffective performance management, insufficient association participation and incomplete research system. Therefore, there is a big gap between the public finance support mechanism in vocational education in China and that in Germany, and vocational education in China should learn from Germanexperiences.