高等职业教育财政拨款体制国际比较——基于对美国、芬兰及澳大利亚的分析

International Comparison of Financial Appropriation System of Higher Vocational Education——Analysis Based on the United States,Finland and Australia

高等职业教育的教育投入问题已经成为当前我国高等职业教育发展的瓶颈。通过比较美国、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发现,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的立法进程,应成为完善我国高职教育财政拨款体制的路径选择。

As an important part of higher education, higher vocational education has an irreplaceable role and significance. However, the education investment has become the bottleneck restricting the development of higher vocational education in China. Through comparison and analysis of the funding status, source distribution, performance system and law guarantee of higher vocational education in the United States, Finland and Australia, it found that increasing the central government＇s funding, perfecting the performance mechanism of financial appropriation and speeding up the legislative process of investment are the ways to perfect the financial system of higher vocational education in China.