中国高等职业教育财政研究

【作者】 杜安国；

【导师】 白景明；

【作者基本信息】 财政部财政科学研究所 ， 财政学， 2010， 博士

【摘要】 二十一世纪的今天,中国高等职业教育发展站在了新的历史起点上。作为我国国民教育体系和终身教育体系的重要组成部分,高等职业教育肩负着培养高素质劳动和技能型、应用型的人才培养的重要任务,是经济社会发展和人力资源强国建设的基础性工程,是教育工作的战略重点。大力发展职业教育,是实现我国工业化、信息化、城镇化、市场化、国际化发展的必然要求,是推动产业结构调整升级、提升国家产业竞争力、推进社会主义新农村建设的可靠保证,是促进就业、改善民生、建设和谐社会的战略选择,既是长远大计又是当务之急。经济越发展,社会越进步,越需要高质量的职业教育。为应对国际金融危机冲击,各行业产业结构调整和产业升级的任务更加迫切,这些都对高素质劳动者和技能型人才提出了新的更高要求,使职业教育的社会需求更为强烈,从而为职业教育发展提供了难得的历史机遇,开辟了广阔的发展空间。基于这样的形势与认识,本文专门就高等职业教育财政问题进行了研究,旨在从促进高等职业教育可持续性发展的角度出发,审视构建中国高等职业教育财政的思路与框架,具体研究内容如下：第一部分为引言,主要介绍高等职业教育财政政策的研究意义与本文的研究方法,国内外研究的文献综述,本文的研究思路与结构安排,基本概念的界定和描述,及本文的创新点。第二部分为高等职业教育发展的历史研究,包括世界范围内高等职业教育和中国高等职业教育的发展历程两方面内容。第三部分为高等职业教育与经济发展的关系研究,包括高等职业教育经济功能的理论基础综述和高等职业教育与经济发展关系具体分析。第四部分是高等职业教育产品属性研究及其成本分担理论的综述。包括对高等职业教育准公共产品属性的分析,高等职业教育成本概念界定以及高等职业教育成本分担理论的分析。第五部分是高等职业教育财政的国别研究,对美、德、澳、英、日五个国家的高等职业教育财政进行分析比较。第六部分为中职教育、高等职业教育和本科教育财政政策比较和高等职业教育财政体制存在问题的分析。第七部分为基于中国国情的高等职业教育财政体制构建的研究,首先综述了中国高等职业教育财政体制的变革,并在第五部分的基础上总结国外高等职业教育财政政策对我国的借鉴意义,阐述了我国高等职业教育财政体制的构建思路和构建框架,最后对我国高等职业教育财政支出的绩效评价体系构建进行了初步的探讨。第八部分为本文的研究总结与展望。更多还原

【Abstract】 After the rapid development during the past decades, nowadays higher vocational education in China stands on a new historical starting point.As an important part of Chinese national and lifelong education system, higher vocational education takes the responsibility of training high-quality, skilled and practical labor, which is not only the strategic priority of education, but also the basic project of economic-social development and the construction of human resources.Full development of vocational education is not only the necessary condition for the realization of China’s industrialization, informationization, urbanization, marketization and internationalization, but also reliable guarantee to promote adjustment of industrial structure, to enhance the competitiveness of national industries, and to advance the construction of new socialist countryside. Besides, it is also a strategic choice for promoting employment, improving people’s livelihood, and building a harmonious society. With the development of economy and the progress of society, it requests the improvement of vocational education.After the shock of current international financial crisis, it becomes more urgent to adjust and upgrade the structure for all industries. Thus with new higher requirements imposed on skilled workers and professionals, the economy demands vocational education more strongly, which will provide both a precious historical opportunity and a broad space for vocational education’s development.Based on the situation and understanding above, this paper studies the financial problems of higher vocational education. The aim is to examine the construction plan and framework for the finance of China’s vocational education from the perspective of sustainable development. The main contents are as planned as follows:The first part is an introduction. It mainly introduces the research value and research methods of this paper. Then we review domestic and foreign literatures. Lastly, we state research plan and structural arrangements, define the basic concept, and give the innovation of this paper.The second part reviews the history of higher vocational education’s development, including Chinese and the history of other developed countries.The third part discusses the relationship of higher vocational education and economic development, which includes two sides:the economic function theory of higher vocational education and the empirical analysis between higher vocational education and economic development.The fourth part discusses the product attribute of higher vocational education and the cost sharing mechanism. We hold the opinion that higher vocational education is quasi public product. With the confirmation of higher vocational education’s cost, we set out one framework for the bear of higher vocational education cost.The fifth part gives the international comparison of the higher vocational education’s finance. Five developed countries are considered, i.e., US, German, Australian, British and Japan.The sixth part firstly compares fiscal system of higher vocational education with those of middle vocational and undergraduate education, then analyzes the problems of fiscal system of higher vocational education.The seventh part discusses the reconstruction of higher vocational education’s fiscal system based on the actual conditions of China. We first summarize the development history of higher vocational education’s fiscal system, and conclude the experiences of developed countries mentioned in Part five, and then propose the construction plan and framework. Besides we carry on a preliminary discussion on the appraisal system of the financial expenditure of China’s higher vocational education.The last part is concluding remarks.更多还原