本文選題：中等職業(yè)教育 + 財政制度��； 參考：《東北師范大學》2014年碩士論文

【摘要】：我國的中等職業(yè)教育在改革開放30多年的時間不斷發(fā)展變革。而目前我國經(jīng)濟和社會正處在轉(zhuǎn)型期，我們正需要大量的擁有專業(yè)技能的社會主義勞動者和接班人，，這又對中等職業(yè)教育的發(fā)展提出了更高的要求。中職教育的發(fā)展首先需要教育經(jīng)費來提供充足的物質(zhì)保障。而教育財政制度就是對教育經(jīng)費的籌措、分配、使用和管理所進行的制度性得安排。所以，研究中等職業(yè)教育財政制度，有助于加快教育財政制度改革進程，有助于推進中職教育的健康穩(wěn)定發(fā)展。因此，怎樣建立充足、公平和有效率的中等職業(yè)教育財政制度成為了本研究的主題。 本文首先理清改革開放以來我國中等職業(yè)教育財政制度變遷與現(xiàn)狀，然后主要通過對近五年中職財政有關(guān)數(shù)據(jù)的收集與分析，發(fā)現(xiàn)我國現(xiàn)行的中職財政制度存在投入不充足、分配不公平和使用和管理效益低下的問題。而造成這些問題的原因主要有：對中職教育的價值認識不到位，職業(yè)教育管理體制未理順，中央和地方財政責任不明晰，財政撥款制度不科學，監(jiān)督評價制度不健全。然后介紹西方國家中職教育經(jīng)費的法律保障措施、籌措方法及有效激勵企業(yè)投入等多方面的經(jīng)驗，旨在為我參考提供借鑒�；诖颂岢隽艘韵聦Σ撸嚎镎�，轉(zhuǎn)變輕視職業(yè)教育的觀念；完善財政法律制度，確立政府投入主導地位；完善轉(zhuǎn)移支付制度，明晰各級政府的中職財政責任；進一步鼓勵社會力量辦學，拓寬多渠道籌資制度；建立財政撥款績效考核制度，提高公平與效率性；信息公開，強化財務管理和監(jiān)督問責制度。
[Abstract]:China's secondary vocational education in the reform and opening up for more than 30 years of continuous development and reform. At present, our economy and society are in the transition period, we are in need of a large number of socialist workers and successors with professional skills, which has put forward higher requirements for the development of secondary vocational education. The development of secondary vocational education needs education funds to provide adequate material security. The financial system of education is the institutional arrangement of raising, distributing, using and managing the education funds. Therefore, the study of the financial system of secondary vocational education is helpful to accelerate the reform process of the financial system of education and to promote the healthy and stable development of secondary vocational education. Therefore, how to establish adequate, fair and efficient secondary vocational education financial system has become the subject of this study. This paper first clarifies the changes and the present situation of the financial system of secondary vocational education since the reform and opening up in China, and then mainly through the collection and analysis of the relevant data of the finance of the secondary vocational school in recent five years, finds that there is insufficient investment in the current financial system of the secondary vocational education in our country. Unfair distribution and inefficient use and management. The main reasons for these problems are: the value of secondary vocational education is not in place, the management system of vocational education is not straightened out, the central and local financial responsibilities are not clear, the financial allocation system is not scientific, and the supervision and evaluation system is not perfect. Then it introduces the legal guarantee measures, the methods of raising funds and the effective encouragement of enterprises' investment in the western countries in order to provide reference for my reference. Based on this, the author puts forward the following countermeasures: correct prejudice, change the concept of despising vocational education, perfect the financial legal system, establish the leading position of government input, perfect the transfer payment system, and clarify the financial responsibility of governments at all levels. We should further encourage social forces to run schools, broaden the system of multi-channel financing, establish a performance appraisal system for financial allocations to improve fairness and efficiency, and open information to strengthen the system of financial management and supervision and accountability.
【學位授予單位】：東北師范大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：G719.2;F812.2

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