高等职业教育财政拨款体制的国际比较

A Comparison of International Fiscal Appropriation Mechanisms in Higher Vocational Education

高等职业教育作为高等教育的重要组成部分，有着不可替代的作用和意义。教育投入已经成为当前我国高等职业教育发展的瓶颈，此中尤以财政拨款体制问题最为突出。通过比较与分析美国、芬兰和澳大利亚高等职业教育财政拨款的数额状况、来源分配、绩效体系以及法案保障等内容发现，我国目前应着力加大中央政府财政拨款、健全财政拨款的绩效机制以及加快高职教育投入立法进程，这是完善我国高职教育财政拨款体制的主要路径。

As an important part of higher education, higher vocational education has an irreplaceable role and significance. Education investment has become the bottleneck of the current development of higher vocational education in China. The fiscal appropriation system problem is the most serious. Through comparisons and analyses of the funding, resource distributions, assessment systems and legal safeguards of higher vocational educations in the United States, Finland and Australia, this paper finds that increasing the central government＇s funding, perfecting fiscal appropriation＇s performance mechanism and speeding up the legislative process of investment of vocational education are the routes to perfecting the financial system of higher vocational education in China.