Study On The Problems Of Fiscal Fund For Secondary Assisting The Vocational Education

The development of vocational education is an important aspect to promote China’s "rejuvenating the country through science and education" strategy. During the Eleventh Five-Year Plan, China’s occupation education achieved initial leapfrog development, but compared with the development of market economy, the development of occupation education in our country is still relatively slow. Over the past decade, the State Council, the Ministry of education. Ministry of Finance and other national ministries have issued many policies and regulations on the promotion of vocational education with acrossing financial support, which having laded the foundation for further improving the level of vocational education and building vocational education system with Chinese characteristics. But we should also see that China’s vocational education still has many problems, such as professional settings can not meet the market demand, public funds per student is lower than that of normal education, and in backward areas, the government, schools and society are all lack of attention.This paper takes Liancheng County of Fujian Province as a research object to study all levels of financial investment of vocational education in recent years, analyzing the direction of investment, rationality of funds using and the result having obtained. Liancheng County is a poor county of Fujian Province.It established industrial zone in 2002.In recent years, the government introduces investment of project vigorously, and put a large amount of fund for infrastructure construction, however, the people of the county have engaged in agricultural labor long time, when they switch to engage in secondary and tertiary industries, their skills deficiencies and lower efficiency restrict business development, and the labor demand can not be met for enterprises.In this regard, the government cultivates talents needed by enterprises through the development of occupation education. In recent years, annual investment funds increased significantly. In 2013, the Fujian Provincial Department of finance established Performance Evaluation Service to evaluate focus primarily construction, including financial investment of other projects. The content of this paper is just the study of the efficiency of fiscal investment for Vocational Education of the county. By studying the source of Liancheng County’s finance investment in vocational education, the direction of investment, the benefit of investment, and the role of occupation education of Liancheng County in promoting economic development, the paper analyses the factors that restrict the development of occupation education in Liancheng County and study the new development mode, explore strategies and methods for our county to achieve "support the development of vocational education, promote economic growth" during the economic transition period.This study is based on the fiscal expenditure theory on occupation education of domestic and foreign and the efficiency theory, analyzing the capital efficiency of financial investment in occupation education by Wagner model, to abtain the growth elasticity of vocational education expenditure. Then according to the principle of evaluation of the Provincial Department of finance, using "Solow residual method" and other methods to evaluate the performance of several representative project of financial investment, and analysis the impact of financial investment on the business, economic, social, and other aspects of people’s livelihood funds. Through the analysis of the feasibility study, the investment in finance occupation education of the county has obtained certain benefits, but still has problems such as single source of funds, lax supervision, the lower efficiency and so on. For the further development of Vocational Education of Liancheng County, in order to promote the development of the enterprise, we must concentrate financial resources on the project with advantages and improve the efficiency in the use of funds. In my opinion, the county government and the departments at all levels should make several points:the first is to give guidance in policy; the second is to adjust the direction of investment, prominenting importance and the project with advantages; the third is to increase the scale of investment, as much as possible to enjoy the same opportunities as the general education; the fouth is to strengthen the supervision of the use of funds for improving the efficiency. The end of the article sums up the conclusion of the study, and makes a number of objective scientific insights for financial investment in vocational education of Liancheng County.