本文对农村实行两年中职免费教育后预期的财政负担水平进行了实证分析。研究显示,如果到2015年农村实现两年中职免费教育全覆盖,国家财政性教育经费总支出占GDP比重将达到4.52个百分点,占财政支出比重将达到18.36%,正因为两个指标均在合理范围之内,所以现阶段我国优先发展农村中职免费教育的财政具有可行性。 This paper analyzes the expected level of financial burden after free education in rural areas for two years. According to the research, if the total free education for secondary vocational education is realized in rural areas by 2015, the total expenditure on state financial education will reach 4.52 percentage points of GDP, accounting for 18.36% of the total fiscal expenditure. Just because both indicators are in place Therefore, at this stage, it is feasible for our country to give priority to the development of free education for rural secondary vocational education.