CAJ | 학술논문

高等职业教育作为高等教育的重要组成部分，有着不可替代的作用和意义。教育投入已经成为当前我国高等职业教育发展的瓶颈，此文中尤以财政拨款体制问题最为突出。通过比较与分析美国、芬兰和澳大利亚高等职业教育财政拨款的数额状况、来源分配、绩效体系以及法案保障等内容发现，我国目前应着力加大中央政府财政拨款、健全财政拨款的绩效机制以及加快高职教育投入立法进程，这是完善我国高职教育财政拨款体制的主要路径。
고등직업교육작위고등교육적중요조성부분，유착불가체대적작용화의의。교육투입이경성위당전아국고등직업교육발전적병경，차문중우이재정발관체제문제최위돌출。통과비교여분석미국、분란화오대리아고등직업교육재정발관적수액상황、래원분배、적효체계이급법안보장등내용발현，아국목전응착력가대중앙정부재정발관、건전재정발관적적효궤제이급가쾌고직교육투입입법진정，저시완선아국고직교육재정발관체제적주요로경。
As an important part of higher education, higher vocational education has an irreplaceable role and significance. Education investment has become the bottleneck of the current development of higher vocational education in China. The fiscal appropriation system problem is the most serious. Through comparisons and analyses of the funding, resource distributions, assessment systems and legal safeguards of higher vocational educations in the United States, Finland and Australia, this paper finds that increasing the central government's funding, perfecting fiscal appropriation's performance mechanism and speeding up the legislative process of investment of vocational education are the routes to perfecting the financial system of higher vocational education in China.