Relatively speaking, vocational education is still a "short board" in all kinds of education, which does not match its training scale, due status and role. Compared with the general education in the same period, the national financial investment in vocational education is still obviously low. In the total expenditure per student and the public budget for education per student, secondary vocational schools are roughly the same as ordinary high schools, while higher vocational schools are only half of ordinary undergraduate courses. The source of funds for vocational education is still relatively single, mainly showing a "dual" main structure, one is financial input, and the other is tuition income. The proportion of financial funds reached 74%, and the ability of multi-channel financing was not strong. Financial education funds are mainly used for teachers' salaries and school building construction, and special equipment funds are generally insufficient, especially in higher vocational colleges, which are lower than ordinary undergraduate colleges. There is still a big gap in funds between the eastern, central and western regions. The per capita public finance budget in the central and western regions is low, and most indicators such as the per capita school area are not up to standard, even showing a serious "central collapse" phenomenon. As of May, 20 14, five provinces in China have issued the per capita funding standard for secondary vocational education and 20 provinces have issued the per capita funding standard for higher vocational education. In some areas, there is no institutional guarantee system for vocational education funds.

What safeguard measures will be taken to maintain the financial investment in vocational education?

According to the requirements of the Decision of the State Council on Accelerating the Development of Modern Vocational Education and the Construction Plan of Modern Vocational Education System (20 14 ~ 2020), the following four measures are mainly considered:

First, further promote the establishment and improvement of the per capita funding system for vocational education in various places. The Vocational Education Law, the Outline of Education Planning and other relevant laws and regulations clearly require provincial governments to formulate and implement the per capita funding policy for vocational colleges. In recent years, the Ministry of Education and the Ministry of Finance have repeatedly asked all localities to establish a per capita funding system for vocational colleges. The recently issued "Modern Vocational Education System Construction Plan (20 14 ~ 2020)" clearly requires that before the end of 20 15, all localities should introduce the standards of per capita funding or public funding for vocational colleges according to law.

Second, seriously implement the quality improvement plan of modern vocational education. Since 20 14, the central government has implemented the "quality improvement plan of modern vocational education", aiming at promoting reform and improving performance, and promoting the establishment and improvement of the per capita funding system in higher vocational colleges. Focus on supporting secondary vocational schools to improve the basic conditions for running schools, develop high-quality teaching resources and improve the quality of teachers; Promote the establishment of a cooperative working mechanism for secondary vocational education in developed and underdeveloped areas.

Third, further improve the funding policy system. Increase funding for students majoring in "Agriculture, Forestry, Water, Mineral Oil and Nuclear Engineering". There are plans to support concentrated contiguous areas with special difficulties to restrict development, and prohibit junior high school graduates from development zones from receiving vocational education in economically developed areas inside and outside provinces (autonomous regions and municipalities). We will improve the subsidy policy for farmers, migrant workers, on-the-job workers, unemployed people, disabled people and retired soldiers. Receive vocational education and training, and actively promote the payment method based on direct subsidies to individuals.

Fourth, strengthen the supervision of vocational education funds. The first is to promote information disclosure. Macroscopically, the allocation, use and management of vocational education funds should be comprehensive, timely, accurate and open, and accept social supervision; Microscopically, the financial budget and final accounts and major expenditure items of various vocational schools should be gradually made public. The second is to carry out performance evaluation. Make overall consideration of raising money, spending money and managing money, and insist that "the use of money must be effective, and the ineffectiveness must be accountable". The third is to explore the establishment of a credit record system. Abnormal phenomena are listed in the "abnormal list", and those with serious bad credit records are listed in the "blacklist".