摘要
英国通过开征学徒税、扩大公共财政拨款、企业分摊和个人投入,建立了以公共资金为主、其他投资为辅的现代学徒制经费保障体系,取得了学徒和企业高满意及政府投入高回报等效果。针对我国现代学徒制经费投入存在的政府立法提供经费不明确和成本分担机制尚未建立等问题,应通过立法保障学徒经费投入、建立一主多元经费筹措机制、建立企业参与减免奖补机制和建立企业参与责任成本机制等措施,形成以政府投资为主、企业积极参与和合理分担成本的现代学徒制经费投入机制。
Through the introduction of apprenticeship tax,the expansion of public financial allocation,enterprise sharing and personal investment,Britain has established a modern apprenticeship funding security system with public funds as the main and other investments as the auxiliary.It has achieved high satisfaction of apprentices and enterprises and high return of government investment.In view of the problems existing in the funding input of modern apprenticeship system in China,such as the unclear funding provided by the government legislation and the establishment of cost sharing mechanism,we should take measures to guarantee the apprenticeship fund input by legislation,establish a multi funding mechanism,set up the incentive and compensation mechanism for enterprise participation,and establish the responsibility cost mechanism for enterprise participation,so as to form a modern apprenticeship funding mechanism with government investment as the main investment,active participation of enterprises and reasonable cost sharing.
作者
钮丽
翟志华
NIU Li;ZHAI Zhihua(Wuxi Vocational Institute of Commerce, Wuxi, Jiangsu 214153, China)
出处
《山东商业职业技术学院学报》
2021年第2期9-14,共6页
Journal of Shandong Institute of Commerce and Technology
关键词
英国
现代学徒制
经费投入
启示
UK
modern apprenticeship
funding input
enlightenment