高质量发展背景下高职教育经费配置结构优化研究OA北大核心

Optimizing the funding structure and improving the investment mechanism is an important guarantee for building a high-quality vocational education system.Based on the dual-perspective of historical trend and international comparison to analyze the allocation structure of China's higher vocational education funding,the study found that:in terms of source structure,the government's input is dominant and continues to rise,the social input is weaker,and the household input is diminishing;in terms of expenditure structure,the proportion of capital expenditure is on the high side,and the proportion of current expenditure,especially the expenditure for compensation of the teaching and administrative staff,is on the low side;in terms of hierarchical structure,the responsibility of input among the various levels of governments is unclear,and the funding structure for general education and vocational education is uncoordinated.Therefore,it is necessary to ensure the strength of the government's public financial input,clarify the responsibilities of all levels of government for investment in higher vocational education,and optimize the transfer payment system;improve the mechanism for multiple inputs,encourage social inputs with preferential policies,and perfect the cost-sharing mechanism;raise the level of current expenditure,especially the remuneration of teachers and staff,and take into account the need for capital expenditure,such as the upgrading of facilities and equipment.