Since the reform and opening-up,the pattern of higher education in China is shifting from large-scale enrollment to focusing on quality and efficiency.The rational and effective use of limited educational resources is a concern for higher education worldwide.The“985-Universities”,“211-Universities” and “Double First-Class” construction projects in universities have absorbed a large amount of limited education funds,and higher vocational education is in an embarrassing situation of “too many people for two few funds”.The strong contrast between the strong development needs of higher vocational education and the low education status and a single source of finance forces the vocational education system to urgently reform the higher education financial appropriation system,and make overall use of the effective financial management methods while the national education system maintains dynamic stability,to maximize the limited financial resources of higher vocational education.Performance-based funding,as an innovative governance tool in the field of higher education,is of great benefit to reshaping the vocational education financial appropriation system,improving the government’s financial coordination ability,and effectively stimulating the endogenous development momentum of vocational colleges.Objectively speaking,the theoretical travels and practical explorations carried out by the United States in the performance appropriation mechanism of higher vocational education are relatively mature.Especially in Tennessee and Ohio,which acted as pioneers and leaders in the field of performance appropriation in the United States.The performance appropriation methods of community colleges in both states have evolved from quantitative indicators based on enrollment numbers and teaching projects to developmental indicators focusing on retrospective performance and results.Through a comparative analysis of the two states’ performance appropriation model selection,appropriation indicator system construction,and appropriation practice transition policy,the internal and external factors that affect the performance appropriation effectiveness are summarized,combined with the current status of China’s higher vocational education financial appropriation,aiming to deepen the acknowledgement of performance appropriation.Which gives some enlightenment of strengthening my country’s higher vocational education performance appropriation legislative system,introducing a performance-led competitive appropriation model,"isolating" performance appropriation special funds,creating a multi-subject joint consultation mechanism and enhancing the co-frequency resonance between the special investment and the construction of standards and regulations. |