| With the continuous acceleration of global economic integration,the competition of national comprehensive strength is more reflected in the competition of education and technology,and finance is the key support to enhance the competitiveness of education and technology.The improvement of comprehensive national strength is closely related to the development of education and science and technology.Only high-quality education and advanced science and technology can promote economic development,and a large number of high-quality talents are needed to continuously pour out to contribute to the innovation of science and technology.Therefore,education is a key issue related to economic development,social progress,and improvement of people’s livelihoods.The healthy development of the education industry helps to increase the supply of labor production factors and improve the quality of the people.Education has also become a key area of financial investment and support.As an important component of higher education in China,the development goal of higher vocational education is to help the country cultivate a large number of high-tech applied talents,which is the cradle for cultivating practical and skilled talents.At present,the strategic position of the government in the development of vocational education has been elevated to an unprecedented level.The country has successively issued a series of documents,including the "Implementation Plan for National Vocational Education Reform",the "Action Plan for Improving the Quality and Excellence of Vocational Education(2020-2023)",and the "Opinions on Promoting the High Quality Development of Modern Vocational Education",to promote the integration of China’s vocational education with international standards and build a modern vocational education system with Chinese characteristics.Currently,China’s higher vocational education is developing rapidly,and the development of higher vocational education has become a national strategy.In the current era where the scale of vocational education is constantly expanding and the development of connotation and high quality has become a major trend,while increasing investment,more attention should be paid to improving quality.In recent years,China’s economy has developed rapidly.Nowadays,China not only needs research-oriented and innovative talents,but also professional and skilled talents.Higher vocational education is an important incubator for cultivating professional and skilled talents.The indivisibility and non competitiveness of vocational education determine that it provides more public education resources for society.The quasi public product attribute of higher vocational education and its positive externality determine the legitimacy of financial support for it.Utilizing the leverage and supporting role of financial investment can help promote the high-quality development of higher vocational education.Supporting the development of higher vocational education and exploring public financial support policies for its development have significant theoretical and practical significance.The theory of public goods,the theory of externality and the theory of education equity provide the necessary theoretical basis for public finance to support the development of higher vocational education.From the perspective of the characteristics of public goods,higher vocational education belongs to quasi public goods and has positive externality.As the main supplier of public goods,the government should increase its investment in this field so that the development achievements of higher vocational education can benefit the society.By reviewing the policy documents related to higher vocational education since the establishment of the People’s Republic of China,it is believed that the development of higher vocational education in China has gone through four stages: the initial stage,the exploration stage,the vigorous development stage,and the characteristic development stage.The development of higher vocational education in China is getting better and better,and the government’s support for higher vocational education is also increasing.At the same time,using macro data,an empirical analysis was conducted on the economic and social effects of financial investment in higher vocational education in China.It was found that the per capita regional GDP is significantly positively correlated with the per capita education expenditure of vocational college students,the per capita financial expenditure on basic construction of vocational college students,and the employment rate of vocational college graduates;Public financial support helps improve teaching conditions in vocational colleges,public financial support helps to output qualified talents to society,and increasing public financial support in vocational colleges helps to improve the social human resource environment.This article stands from the perspective of public financial support policies,which is different from previous studies that focus on policy content.It attempts to analyze the problems and reasons of current financial support for higher vocational education in China from the perspective of policy implementation.Discuss how to further promote the development of higher vocational education.On the basis of summarizing and studying previous research,this article integrates knowledge from disciplines such as education,economics,and management,and uses methods such as literature review,comparative research,interviews,case studies,and empirical analysis to conduct in-depth research on public financial support policies to promote the development of vocational education in the new era.Firstly,this article defines the concepts of vocational education and public financial support,and analyzes the theoretical basis and mechanism of public financial support for higher vocational education.On this basis,the economic and social benefits of public financial support for vocational education were analyzed.Secondly,the policy status of higher vocational education and its financial support in China was analyzed.This article reviews the background of the policy of public finance supporting the development of higher vocational education,elaborates on the main content of the policy of public finance supporting the development of higher vocational education in China,and the main effectiveness of policy implementation.Thirdly,taking Jiangxi Province as an example,a survey was conducted on the implementation of financial assistance policies for vocational education.Identify the shortcomings in the implementation of financial support policies for vocational education in Jiangxi,and analyze the reasons for the insufficient implementation of financial support policies for vocational education in Jiangxi.A case study was conducted on the relationship between public financial support and the development of private vocational schools,taking a certain vocational college as a case study.Fourthly,through the comparison of vocational colleges in different regions and different educational entities,the regional differences and public-private differences in the level of financial support in vocational colleges were discovered,and through the micro perspective of students,the unequal welfare of students caused by differences in financial support levels was demonstrated.Finally,based on the above research,the problems and causes of financial support for higher vocational education in China were analyzed;We have learned from the public financial support policies for higher vocational education in countries such as the United States,Germany,Japan,and the United Kingdom;Suggestions and countermeasures have been proposed to improve the public financial support policy for higher vocational education in China.The research significance of this article lies in: in terms of theoretical significance,firstly,clarifying the role positioning of financial assistance policies in the development of higher vocational education.For a long time,educational circles and public public finance circles have focused their research on public financial expenditure of education,making the theory of education finance constantly improved.However,throughout the current relevant research literature,there is still controversy among domestic and foreign scholars regarding the necessity,significance,and scope of financial investment in vocational education.Moreover,domestic research on public finance mainly focuses on the fields of compulsory education and general higher education.There is not much attention and involvement in financial policies for higher vocational education,and research on relevant policies is insufficient and incomplete.Research on the development of higher vocational education through financial support lags behind.Based on this,this paper intends to combine educational economics with educational public finance,further clarify the role of financial assistance policy in the development of higher vocational education,and clarify the legitimacy of public financial assistance for the development of higher vocational education in the new era.The second is to strive to build a theoretical research framework for public financial support policies for the development of vocational education in the new era.The development of higher vocational education cannot be separated from financial support,and education finance issues can be explored at a deeper level from a policy perspective.However,the current theoretical research on financial support for vocational education is still insufficient.On the basis of discussing the theory of educational fiscal expenditure,public economics,and other related theories,this article conducts a theoretical exploration of educational fiscal investment,which helps to promote the continuous improvement of educational fiscal related theories.Exploring the problems at the policy level of higher vocational education,and attempting to design relevant financial support policy paths for the development of higher vocational education,constructing a theoretical research framework for public financial support policies for the development of higher vocational education in the new era.In terms of practical significance,the first is to analyze the effect of public financial support for higher vocational education in China.Financial support policy is an important supporting element for promoting the development of higher vocational education.By analyzing the public financial support effect of higher vocational education,the financial support policy is combined with the cultivation of vocational skilled talents and human resource development.Thoroughly sort out the basis and mechanism of public financial support for higher vocational education,analyze the economic and social effects of public financial support for higher vocational education through empirical analysis,and find the important significance of financial support for the development of higher vocational education.The second is to analyze the problems and reasons of public financial support policies for the development of higher vocational education in China.Through the research in this article,the problems in financial support for higher vocational education in China are analyzed from the perspectives of investment scale,comparison with other forms of education,tax policies,regional policies,etc.The reasons for the problems are analyzed from the perspectives of funding sources,funding policies,and funding burden structure.This lays the foundation for finding corresponding improvement measures,and finally proposes corresponding improvement measures.It helps to improve the policies and systems related to financial support for higher vocational education in China,expand the scale of financial support,improve the efficiency of financial fund utilization,and establish a stable public financial policy support system for higher vocational education.The third is to promote the improvement of financial support policies for higher vocational education in the new era.In the new era of higher vocational education,higher requirements have been put forward for the connotative development of education,the cultivation of craftsmanship spirit,and the cultivation of moral character.It requires stronger financial support for the optimization of engineering learning integration,school enterprise cooperation,experimental training,professional course construction,and educational management system in vocational colleges,comprehensively improving the quality of talent cultivation and improving the supply level of skilled talents.The traditional financial support policy has problems such as low efficiency in fund utilization,unreasonable burden of central and local funds,lack of institutional guarantee,and inadequate performance evaluation.Through this study,the aim is to promote the improvement of financial support policies for higher vocational education in the new era,further establish a stable investment mechanism for financial support for higher vocational education in the new era,and optimize and expand the financial support methods for higher vocational education,Adapt the development of higher vocational education to the requirements of talent cultivation in the new era.The innovation of this article lies in: firstly,the innovation of research perspective.On the basis of combing the theories of public goods,externality and education equity,this paper conducts a rational analysis of the economic effect and social effect mechanism of vocational college support,builds a framework for evaluating the financial support policy of higher vocational education development,and clarifies the legitimacy of financial support for the development of higher vocational education.This paper is different from the financial policy research carried out purely from the perspective of public finance or economics,but from the perspective of improving the efficiency of public financial funds for the development of higher vocational education,it integrates public finance,pedagogy,economics,management and other disciplines,so as to reduce the transaction costs of public financial assistance for the development of higher vocational education and improve the efficiency of fund allocation.The second is the innovation of research methods.This article uses empirical research methods such as regression analysis and DEA analysis to analyze the economic and social benefits of public financial support for higher vocational education.It conducts a regression analysis of the relationship between the average education expenditure per student in vocational colleges and the per capita GDP.At the same time,it selects individual and public expenditure per student in vocational colleges,as well as financial expenditure on basic construction per student in vocational colleges,as input indicators,We selected the number of vocational education students per 10000 population,the proportion of double qualified vocational teachers,and the number of cooperative enterprises per vocational school as output indicators to conduct DEA analysis and explore the important value of public financial support for higher vocational education in economic and social development.The third is the innovation of research content.This article follows the research approach of "policy formulation policy execution policy feedback".Based on the analysis of the background,content,and effectiveness of public financial support policies for the development of higher vocational education,a case study is conducted on the financial support policies of vocational education institutions in Jiangxi Province using case analysis methods.The basic elements,structure,and functions of the financial support policy system for higher vocational education are taken as the foundation,We have constructed a policy framework for financial support for vocational education,revealing the problems in China’s financial support for higher vocational education from the perspectives of funding scale,treatment between vocational education and other forms of education,tax policies,and the burden structure of central and local education funds.We have also analyzed the underlying causes.On the basis of drawing inspiration from the financial aid policies for vocational education in the United States,Germany,Japan,and the United Kingdom,suggestions and countermeasures have been proposed to improve the public financial aid policies for higher vocational education in China,providing ideas and references for the formulation and implementation of financial aid policies for vocational education in China.Through this study,the conclusion is drawn:Through the analysis of the effect of public financial support for higher vocational education,it was found that there is a significant positive correlation between the per capita Gross Domestic Product(GDP)and the per capita education expenditure per student in vocational colleges.The per capita GDP is also significantly positively correlated with the financial expenditure on basic construction per student in vocational colleges,and the per capita GDP is significantly positively correlated with the employment rate of graduates in vocational colleges.This indicates that the economic benefits of public financial support for higher vocational education are significant.At the same time,public financial support can help improve teaching conditions in higher vocational education.Public financial support can help higher vocational education output qualified talents to society.Public financial support in higher vocational education can help improve the social human resource environment,indicating that public financial support in higher vocational education has important social benefits.Through case analysis,it was found that the shortcomings in the implementation of Jiangxi vocational education financial assistance policies are mainly reflected in: firstly,the overall lack of financial investment;The second is that the financial investment structure needs to be optimized;The third is the regional imbalance of financial investment;Fourthly,the incentive effect of financial assistance has not been fully utilized;Fifth,there is a single financing channel.The main reasons are: the constraints of hierarchical management and economic development,the mismatch between vocational education development and local development needs,insufficient departmental collaboration,and incomplete management systems.The main problems with financial support for higher vocational education in China are:firstly,the scale of financial support for higher vocational education is insufficient;Secondly,the treatment of financial support for vocational education is unfair compared to other forms of education,with a significant gap in public budget education funds per student,and weak financial support for teachers and students;Thirdly,the tax policies do not provide sufficient support for higher vocational education,and there are few tax preferential policies specifically targeting vocational colleges.In particular,there is a lack of tax preferential policy support for private vocational colleges,and the existing tax policies are not fully integrated with the characteristics of vocational colleges;Fourthly,there is an imbalance in the regions of public financial support for vocational education.The main reasons for the problems in financial support for higher vocational education in China are: insufficient sources of financial support for higher vocational education,inadequate legal and supervisory systems,lack of incentive and collaborative mechanisms in financial support for vocational colleges,unreasonable burden structure of central and local education funds,mismatch between local financial and administrative powers,and greater power over financial power.Through empirical research on vocational education financial assistance policies in the United States,Germany,Japan,and the United Kingdom,it has been found that clarifying the positioning of vocational education,ensuring financial investment in vocational education through legislation,leveraging the diverse investment roles of industries and enterprises,leveraging the effectiveness of fund utilization through competition,and normalizing student aid are successful experiences that are worth learning from in China.The suggestions and countermeasures for improving the public financial support policy for higher vocational education in China are as follows:Firstly,we need to optimize the scale and tools of financial support for higher vocational education.Expand the scale of financial support for higher vocational education;Improve direct and indirect financial support policies,strengthen the application of tax preferential policies,promote the equal enjoyment of financial policy preferences by private and public vocational colleges,and strengthen the investment of special funds for vocational education.Secondly,we need to establish a fair and reasonable financial support mechanism for vocational education.Promote fair treatment between vocational education and regular undergraduate programs under public financial support policies,increase the general public budget education funds for vocational colleges,and strengthen financial support for teachers and students;Promote private vocational colleges and public vocational colleges to enjoy equal financial policy preferences;Optimize the burden structure of central and local education funds.Thirdly,we need to expand the financial support methods for higher vocational education.Clarify the subject and focus of public financial support,the source of public financial support,and the key areas of public financial support;Actively guide social and market forces to participate in investment,actively guide social and market forces to participate in investment,attract the injection of social capital,and use market forces to break the imbalance of vocational education investment.Fourth,we need to improve the efficiency of the use of public financial funds for higher vocational education in China.Strengthen the management of financial investment,supervise the direction of fund use,and strengthen the management of the entire input-output process;Improve the performance evaluation system for financial investment,improve the evaluation system for fund utilization efficiency,clarify the implementation subject and content of performance evaluation for vocational college education expenditure,and construct a multi subject,multi-level,and multi-level evaluation mechanism;Establish supporting accountability... |
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