| Serving as a key issue of China's education system,secondary vocational education has trained a large number of excellent technical talents for the country to meet the demand of economic and social development.And it make a great contribution to the transforming of China from a big country of human resources to a powerful country of talent.From the 17th to the 19th National Congress of the CPC,the CPC Central Committee and the State Council have made great efforts to develop secondary vocational education as a major strategic plan.With China entering the painful period of structural adjustment,the growth rate has fallen down.As an important way to stimulate economic development,employment and people's livelihood,solving the "three rural" problems and the key link to alleviate the contradiction between labor supply and demand structure,secondary vocational education must be stressed more.In recent years,although the state attaches great importance to secondary vocational education and increases its investment in secondary vocational education,the shortage of total investment in secondary vocational education and the uneven distribution have not been fundamentally solved.In order to fundamentally solve the problem of investment in secondary vocational education,it is necessary to establish a financial system of secondary vocational education with clear division of powers among governments at all levels and clear definition of responsibilities for expenditure among governments.Undoubtedly,it is of great theoretical and practical significance to conduct in-depth research on this issue in this paper.Our study defines the concept of the financial system of secondary vocational education and secondary vocational education from the perspective of standardization,demonstrates the inefficiency and impartiality of secondary vocational education services provided entirely by the market from the perspective of the relationship between the government and the market,and expounds the theoretical basis of government financial support for secondary vocational education.The reasonable division of Vocational Financial Responsibility among governments has constructed the theoretical framework of the study,systematically combed the financial system arrangement of secondary vocational education since the founding of the People's Republic of China,clarified the evolution logic and characteristics of the financial system of secondary vocational education in China.From the empirical point of view,according to C.Benson's three criteria of educational finance adequacy,efficiency and fairness,this paper evaluates the effectiveness of Chinese current secondary vocational education financial system,lists its existing problems,and analyzes the causes of the problems.From the angle of international comparison,this paper chooses the Federal Germany and the United States,the single system countries Korea and France for case study,introduces the financial system of secondary vocational education in these four countries,showing some common practices of each country.Guided by the theory of normative analysis.Based on empirical analysis and referring to international experience,this paper puts forward some policy suggestions to optimize the financial system of secondary vocational education in China.The main conclusions are listed as follows:At first hand,theoretically speaking,due to the fact that secondary vocational education is quasi-public goods,there are imperfect capital market and information asymmetry in the field of secondary vocational education,which will lead to inefficiency if it is completely provided by the market.Meanwhile,the provision of secondary vocational education by the market will deprive children from poor families of the opportunity to enter school,and the lack of equality will be caused by the exclusive provision of secondary vocational education by the market.Therefore,according to the principle of efficiency and fairness,the government financial support is needed for secondary vocational education.At the same time,secondary vocational education belongs to local public goods.Local governments provide more information and management advantages.Local governments should be the subject of secondary vocational education responsibility and expenditure.However,the income of secondary vocational education has spatial spillover.If it is provided by the local government,it will bring about welfare losses.Therefore,the central government should intervene to correct the spatial spillover.Secondly,what kind of secondary education financial system a country should adopt depends on its economic model and financial system,which to a great extent determines the financial system arrangement of secondary vocational education.China's secondary vocational education financial system is an important part of the financial system,has been deeply branded with the financial system,with the evolution of China's financial system and evolution.Under the centralized financial system,a highly centralized financial system for secondary vocational education has been formed,which is entirely arranged by the government and co-ordinated by the central government.Local governments have greater autonomy.As the "inclusive system" financial system itself is a transitional system,the financial system of secondary vocational education in this period is not standardized,the division of government and market responsibility,the division of government powers,the division of inter-government expenditure responsibility has greater randomness;under the current "tax-sharing system" financial system,through the "Vocational Education Law" It clarifies the financial management system of secondary vocational education in China,and stipulates the responsibilities of the central,provincial,city(county)and county(district)governments.However,due to the imperfection of the tax distribution system,the financial system of secondary vocational education needs to be improved under the background of financial system reform.Moreover,what is the operation effect of our current secondary vocational education financial system?According to C.Benson's three criteria of educational finance adequacy,efficiency and fairness,using the data of educational funds in China,this paper evaluates the effect of the current financial system of secondary vocational education by using the econometric method,and summarizes the existing problems in the financial system of secondary vocational education.The results of the empirical study are as follows:(1)From the perspective of input,the absolute scale of China's secondary vocational education financial input presents the characteristics of "small aggregate,slow growth".Compared with OECD countries,China's per capita financial expenditure,financial expenditure in GDP and other relative scale is relatively low;from the perspective of output,the secondary vocational education financial input is relatively small.The scale of education development is shrinking,which can not meet the requirements of policy standards.At the same time,the quality of secondary vocational education development is worrying.The imbalance of teachers' academic background structure and the phenomenon of secondary vocational education students dropping out of school are highlighted.Generally speaking,there is not enough financial investment in secondary vocational education in China.(2)Using Gini coefficient and Theil index to measure the equality of China's secondary vocational education financial input,we find that the Gini coefficient of China's secondary vocational education financial input is higher than that of China's higher education and compulsory education,there are large inter-provincial differences,and from the annual trend,its size shows a phased feature,deeply affected by Chinese secondary vocational education.From the perspective of the sub-item decomposition of Gini coefficient and the grouping decomposition of Taylor index,the unfair allocation of financial resources in secondary vocational education mainly comes from the uneven regional input of per capita student expenditure,especially in the eastern region.(3)Using the method of partial frontier efficiency analysis to calculate the output efficiency of financial expenditure on secondary vocational education,the results show that although the output efficiency of financial expenditure on secondary vocational education in China has been greatly improved in the past five years,the overall efficiency is not high;at the same time,the output efficiency of financial expenditure on secondary vocational education in various provinces is quite different.The efficiency of Tianjin,Shanghai and Tibet is relatively high,while that of Sichuan,Yunnan,Qinghai and Xinjiang is relatively low.Fourthly,according to the empirical results,we can see the current financial system of secondary vocational education in China has the problems of insufficient financial input,unfair allocation of financial resources,and inefficient use of financial funds.The deep-seated reason is that the reform of tax distribution system has brought about local financial difficulties and insufficient subjective willingness of local financial input,which has fundamentally led to inadequate investment in secondary vocational education in China.The difference of local financial resources and the non-standard transfer payment system,and the varying degree of local governments' financial input to secondary vocational education have led to the imbalance of financial allocation of secondary vocational education in China.Combined with the results of the measurement of the efficiency of financial funds in secondary vocational education,the Tobit model is used to analyze the impact of macro-system,population and economic environment on the efficiency of financial expenditure in secondary vocational education in China.Fifthly,with the survey about features of the financial systems of the developed countries under the typical market economy and different political systems,we find that:(1)the political system determines the financial system,the financial system determines the specific structure of the financial system of secondary vocational education,and the financial system of secondary vocational education is highly consistent with the national financial system;(2)All countries attach great importance to its legal system construction in the field of secondary vocational education and clearly defines the expenditure responsibilities of governments at all levels,and all governments at all levels share the responsibility of financing,and all adopt a scientific and rational allocation method to make the funds be used efficiently.Finally,based on normative theory,targeting at the problems existing in the financial system of secondary vocational education in China and drawing lessons from international experience,this paper claims that in order to further optimize the financial system of secondary vocational education in China,the following points should be done well:(1)Under the institutional environment of the transformation of the orientation and financial system of secondary vocational education,the financial system of secondary vocational education should follow the reform idea of paying attention to top-level design,adhering to government-led,enterprise participation,and giving consideration to efficiency and fairness.(2)In terms of the specific actions to take in order to optimize the financial system of secondary vocational education.Firstly,we should define the boundaries of responsibility between the government and the market of secondary vocational education;secondly,we should rationally divide the responsibility of the central and local governments for secondary vocational education and expenditure;finally,we should establish the supervision and evaluation system of financial funds of secondary vocational education to improve the efficiency of the use of financial funds of secondary vocational education.(3)We can improve the financial system of secondary vocational education in an all-round way by raising the awareness of secondary vocational education,amending the Vocational Education Law and establishing information support system. |
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