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本文从法律和体制层面对我国职业教育事权和支出责任的现状进行了梳理,认为职业教育发展中政府存在缺位、错位和越位的现象,不能适应加快发展现代职业教育的战略要求。提出应通过协调政府、社会、市场的关系明晰职业教育事权,根据中央地方间财政关系明确支出责任,做到支出责任与财政事权相适应。建议进一步强化中央宏观管理事权,将部分事权上移,促进职业教育更好服务于地区经济发展需求,将部分与地方经济发展相关和学校管理的事权下移,将部分跨区域问题调整为共同事权,并推进相关体制机制改革。
From the perspective of law and system, this paper sorts out the status quo of the responsibility and expenses of vocational education in our country, and concludes that the vacancy, misplacement and offside of the government in the development of vocational education can not meet the strategic requirements of accelerating the development of modern vocational education. It is suggested that the power of vocational education should be clarified by coordinating the relationship among government, society and market and the responsibility of expenditure should be clarified according to the fiscal relationship between the central and local governments so that the expenditure responsibility and fiscal authority are compatible. It is suggested that the Central Government should further strengthen its power in macroeconomic management, move some of its powers forward, and promote vocational education so as to better serve the needs of regional economic development. It will shift some of its powers related to local economic development and school management to some of its trans-regional issues to common rights , And promote the reform of relevant institutional mechanisms.