职业教育虽被置于优先发展的战略地位,却一直不受重视,面临发展缓慢、与社会经济不相适应以及“技工荒”愈演愈烈等问题。财政教育经费是职业教育发展的物质基础,本文结合2009—2013年广东省教育财政支出的相关数据,探究广东省职业教育财政支出的现状,并将广东省与北京市、上海市进行比较,发现广东省职业教育财政支出不足和内部结构公用经费被人员性经费挤占的问题。基于以上问题,提出加大对职业教育的支持力度,优化职业教育财政支出内部结构和完善配套保障机制的对策。本研究有利于从根本上解决广东省职业教育面临的问题并为其他城市提供借鉴。 Although vocational education has been placed in a strategic position of prioritization, it has been neglected, faced with problems of slow development, incompatibility with social economy and intensification of “shortage of skilled workers”. The financial education funding is the material basis for the development of vocational education. Based on the data of education expenditure in Guangdong Province from 2009 to 2013, this paper explores the current situation of the financial expenditure of vocational education in Guangdong Province and compares Guangdong Province with Beijing and Shanghai and finds The inadequate financial expenditure of vocational education in Guangdong Province and the public funds of the internal structure were squeezed by personnel expenses. Based on the above problems, it is proposed to increase the support for vocational education, optimize the internal structure of financial expenditure in vocational education and improve the supporting mechanisms. This study is conducive to fundamentally solve the problems faced by vocational education in Guangdong Province and provide reference for other cities.