职业教育产教融合财政政策的国际借鉴研究

On International Reference of Fiscal Policy of Integration of Industry and Education in Vocational Education

我国财政机制与职业教育体系匹配不足,财税激励机制手段单一,导致产教融合中企业参与度提升不足。对部分经合组织国家研究显示,基于结果的财政拨款制、财政直补机制、计程表拨款制等措施,对实训企业予以财政激励,使企业效益可持续,可有效提升企业参与度并促进毕业生适应劳动市场需求;提高财政资金使用的效率和效果,促进产教融合,为我国产教融合财政机制设计提供有益借鉴。

The matching between financial mechanism and vocational education system is not enough, and the means of fiscal and tax incentive mechanism are single, which leads to the insufficient participation of enterprises. The research on some OECD countries shows that the outcomes-based funding system, fiscal direct compensation mechanisms, "taximeter" funding system and other measures can give financial incentive to training enterprises, which make the efficiency of enterprises sustainable, effectively enhance the participation of enterprises, and promote graduates to adapt to the needs of the labor market;to improve the efficiency and effect of the use of financial fund can enhance the integration of industry and education, which provides a useful reference for the design of the financial mechanism for the integration of industry and education in China.