CAJ | 학술논문

支持职业教育是公共财政的重要功能，公共财政支持职业教育一般包括资金投入、资助机制、绩效管理、社会参与和决策支撑。有效的公共财政支持机制是德国职业教育领先世界的重要支撑，德国对于职业教育在引导企业资金投入、优化重点项目设计、完善经费预算和绩效管理、发挥行业协会优势、强化研究体系建设等方面取得了较大成效。中国职业教育还存在过度依赖公共财政、项目实施机制不健全、缺乏有效的绩效管理、行业协会参与不够、研究体系不完善等问题。中国公共财政支持职业教育的制度设计和机制运行与德国还存在不小差距，需要借鉴德国的经验加以完善。
지지직업교육시공공재정적중요공능，공공재정지지직업교육일반포괄자금투입、자조궤제、적효관리、사회삼여화결책지탱。유효적공공재정지지궤제시덕국직업교육령선세계적중요지탱，덕국대우직업교육재인도기업자금투입、우화중점항목설계、완선경비예산화적효관리、발휘행업협회우세、강화연구체계건설등방면취득료교대성효。중국직업교육환존재과도의뢰공공재정、항목실시궤제불건전、결핍유효적적효관리、행업협회삼여불구、연구체계불완선등문제。중국공공재정지지직업교육적제도설계화궤제운행여덕국환존재불소차거，수요차감덕국적경험가이완선。
Supporting vocational education is an important function of public finance by the mechanism of capital investment, funding mechanism, performance management, social participation and policy support. Due to the effective public fifianee support mechanism, German vocational education takes the leading position in the world. Vocational education in Germany has achieved remarkable success in attracting business investment, optimizing the design of key projects, promoting budget and performance management, taking advantage of industry association and strengthening the construction of research system. While vocational education in China has presented problems of excessive dependence on public finance, inadequate executive mechanism, ineffective performance management, insufficient association participation and incomplete research system. Therefore, there is a big gap between the public finance support mechanism in vocational education in China and that in Germany, and vocational education in China should learn from Germanexperiences.