高职院校经费分担机制研究——以原天津中德职业技术学院为例

Research on Sharing Mechanisms in Higher Vocational Colleges——Taking the Previous Tianjin Sino-German Vocational Technical College as an Example

以教育经济学视角切入,以教育成本分担理论为基础,对原天津中德职业技术学院展开实证研究,从成本核算入手分析高职教育培养成本的构成,通过对比发达国家高职院校(例如美国、德国、澳大利亚)的教育财政投入,在宏观上凸显出我国政府在高等职业教育成本分担中存在的偏差,即强调高职教育的战略地位与重要性而缺乏经费投入;在高等教育系统内部,教育经费在普通高等教育、高等职业教育等子系统中的分配极不平衡;在微观上突出了教育成本分担主体单一、分担比例不合理、分担机制缺失等问题。在此基础上,探索构建高等职业教育财政体制的基本框架,认为中央和地方政府都必须从"财"与"政"两个方面肩负起发展高职教育的责任,形成稳定的、可持续发展的财政体系平台,同时对于高职院校而言,应努力开拓多种筹资渠道,以校企合作机制为平台由企业分担教育成本。

This paper is on the perspective of educational economy,from the point of the cost accounting to analyze the composition of higher vocational education training costs. By comparing the financial investment of some developed countries(such as the United States,Germany and Australia),this paper highlights the deviation of the government's share of the cost of higher vocational education to emphasize the strategic position and importance of higher vocational education. But there is the lack of funding in reality. In the higher education system,the distribution of education funds in the general higher education and higher vocational education subsystems is very uneven. On the micro level,the subjects of education cost sharing are singular,the share proportion is unreasonable and the sharing mechanism is missing. The exploration of the basic framework of financial system indicates that the central government and local governments must take the responsibility of building Higher vocational education from the two aspects of 'financial' and 'political' in order to boost a stable and sustainable development of the financial system platform. At the same time,higher vocational colleges should strive to open up a variety of financing channels to perfect the school-enterprise cooperation mechanism which is regarded as a platform to make the enterprise share the Vocational education costs.