据统计,截至2015年12月,全国31个省份已经全部建立了高职院校生均拨款制度。生均拨款制度的全面建立有利于促进高等职业教育的改革发展,整体提高高等职业院校经费水平和人才培养质量,也为实现2017年各地高职院校年生均财政拨款水平不低于12000元的目标奠定了良好基础。建立高职院校生均拨款制度是《教育法》《职业教育法》提出的明确要求。2014年,教育部、财政部认真贯彻 According to statistics, as of December 2015, all 31 provinces in China have set up a system of allotment for students in higher vocational colleges. The establishment of an all-student appropriation system is conducive to promoting the reform and development of higher vocational education and raising the overall funding level and training quality of higher vocational colleges. In addition, in order to achieve the annual financial allocation for higher vocational colleges in 2017, the level of financial allocation should not be less than 12,000 yuan The goal has laid a good foundation. Establishing an average student funding system in higher vocational colleges is a clear requirement put forward in the Education Law and the Vocational Education Law. In 2014, the Ministry of Education and the Ministry of Finance conscientiously implemented