山东省财政厅、省教育厅联合下发意见,建立以改革和绩效为导向的高职院校生均拨款制度,整体提高高等职院校经费水平。山东明确,高职院校生均拨款实施范围覆盖全省独立设置的所有公办高等职业院校,要求2016年高职院校生均拨款标准达到1.1万元,2017年达到1.2万元。省财政将逐步提高省属高职院校生均拨款水平,各市也将根据本地区经济社会发展水平、专业办学成本、学费收入等因素,科学合理地确定高职院校 Shandong Provincial Department of Finance and Provincial Department of Education jointly issued their opinions and established a system of average student appropriation for higher vocational colleges oriented to reform and performance so as to raise the overall funding level for higher vocational colleges. It is clear that the implementation of the per-appropriation for higher vocational students in Shandong Province covers all public vocational higher vocational colleges independently set up in the province, requiring that the per student funding standard for higher vocational colleges in 2016 should reach 11,000 yuan and reach 12,000 yuan in 2017. Provincial finance will gradually raise the level of per capita funding of provincial higher vocational colleges, cities will also be based on the level of economic and social development in the region, the cost of running a school, tuition income and other factors, to determine the scientific and rational colleges and universities