公平与效益：四川省中等职业教育经费的配置结构与优化策略研究

Fairness and Efficiency: A Study on the Allocation Structure and Optimization Strategy of Secondary Vocational Education Funds in Sichuan Province

摘要: 中等职业教育在现代职业教育体系中处于基础地位，为社会输送行业发展所需的初级、中级技术技能型人才。教育经费是教育组织日常运行不可或缺的财力条件，中等职业教育经费规模决定其发展水平。四川省作为全国教育大省，对其中等职业教育经费的配置结构进行深入研究，对于提升中等职业学校办学水平具有重大意义。本文以《现代职业教育体系建设规划(2014~2020年)》运行年份作为研究时间段，利用横向、纵向对比法，在对2014~2020年《中国教育经费统计年鉴》相关数据进行对比分析的基础之上，发现四川省中等职业教育经费配置结构存在投入总量不足、投入结构不合理、支出分配不均衡、生均经费增速缓慢以及各级各类教育阶段生均经费投入不恰当等问题。根据存在问题提出相应的优化对策：保障总体投入、拓宽投入渠道、降低支出比例、提高生均拨款水平、优化生均投入比例，从而推动四川省中等职业教育优质均衡发展。

Abstract: Secondary vocational education is in a fundamental position in the modern vocational education system, providing society with the primary and intermediate technical and skilled talents needed for industry development. Education funding is an indispensable financial condition for the daily operation of educational organizations, and the scale of secondary vocational education funding determines its level of development. As a major education province in China, in-depth research on the allocation structure of secondary vocational education funds in Sichuan Province is of great signifi-cance for improving the level of secondary vocational schools. Taking the year of operation of the “Modern Vocational Education System Construction Plan (2014~2020)” as the research period, this article uses horizontal and vertical comparative methods to compare and analyze the relevant data of the “China Education Funding Statistical Yearbook” from 2014 to 2020. On the basis of data anal-ysis, it is found that there are some problems in the allocation structure of secondary vocational education funds in Sichuan Province, such as insufficient total investment, unreasonable invest-ment structure, uneven expenditure distribution, slow growth rate of average per student expenditure and inappropriate investment in per student funding for various levels of education. Based on the existing problems, corresponding optimization countermeasures are proposed, including ensuring overall investment, expanding investment channels, reducing expenditure pro-portion, increasing per student funding level, and optimizing per student investment proportion, so as to promote the high-quality and balanced development of secondary vocational education in Si-chuan Province.