Finance departments (bureaus), education departments (education commissions, education bureaus), Xinjiang Production and Construction Corps Finance Bureau and Education Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan:
In order to implement the relevant spirit of the Notice of the General Office of the CPC Central Committee and the General Office of the State Council on Printing and Distributing the Opinions on Deepening the Construction and Reform of the Modern Vocational Education System, after study, it is hereby approved and issued to your province (autonomous region, municipality directly under the Central Government, city specifically designated in the state plan, Xinjiang Production and Construction Corps) The 2024 modern vocational education quality improvement plan fund budget (hereinafter referred to as the improvement plan fund, project code: Z135050009055), see Annex 1 for details. The revenue is listed in the 2024 government revenue and expenditure ledger account "1100245 education common financial authority transfer payment revenue", and the expenditure is listed in "205 education expenditure". Relevant matters are hereby notified as follows:
1、 Local financial departments should attach great importance to financial investment in vocational education, optimize the structure of education expenditure, implement the requirement that new education funds should be inclined to vocational education, improve the system of multi-channel funding for vocational education, and raise more funds for the development of vocational education. We should give full play to the role of the provincial level as a whole, focus on improving the efficiency of input, highlight the key points of support, and tilt the allocation of funds to remote, ethnic, poverty alleviation areas and major economic belts and other key regional economic development areas, and to national or local urgently needed specialties. We should support the development of rural vocational education, promote the integration of vocational education, industry and education, and science and education, Optimize the orientation of vocational education types, and effectively improve the quality, adaptability and attractiveness of vocational education.
2、 According to the relevant requirements of the Fund Management Measures for the Quality Improvement Plan of Modern Vocational Education (Cai Jiao [2021] No. 270), the funds for the improvement plan focus on supporting the implementation of the per student funding system of vocational schools in various regions, exploring the establishment of a differentiated per student funding system based on major categories, step by step improving the per student funding level, and improving the school running conditions of vocational schools, Promote the integration of production and education in vocational schools, school enterprise cooperation, and strengthen the training of "double qualified" full-time teachers and other teachers.
3、 According to the requirements of the Notice of the Ministry of Finance, the Ministry of Education, the Ministry of Human Resources and Social Security of the People's Republic of China on Exploring and Establishing the Pilot System of Differentiated Student Appropriation for Vocational Education Based on Major Categories (CJ [2023] No. 1), the central finance will award and subsidize the pilot provinces. The specific criteria are: RMB60 million for Zhejiang and Yunnan, RMB50 million for Sichuan and Henan, and RMB40 million for Hunan and Fujian.
4、 The provincial financial and educational departments should strengthen the management of the use of planned funds, speed up the budget release and the progress of fund use, strengthen the analysis of budget implementation, and prevent funds from being misappropriated, deposited and idle. When allocating funds for the promotion plan, we should support various vocational schools, including technical colleges, as a whole; When arranging specific projects, it is necessary to make overall arrangements with the development and reform departments for capital construction projects and other funds to prevent overlapping of funds and project arrangements.
5、 The provincial financial and educational departments should further improve the budget performance management mechanism in the whole process, and do a good job in performance monitoring, performance evaluation and other performance management according to the regional performance objectives (see Annex 2 for details). The fund using unit shall fill in the performance objective together with the budget fund declaration, and the competent financial and educational departments at the same level shall strengthen the review of the performance objective and release the performance objective together with the budget approval. Finance and education departments at all levels should strengthen the application of performance evaluation results, take the results of performance evaluation as an important basis for applying for and distributing budgets, adjusting and improving policies and improving management, and effectively improve the efficiency of using financial funds.
Attachment: 1. 2024 Modern Vocational Education Quality Improvement Plan Fund Budget Table
2. Performance target table of central to local transfer payment regions
Ministry of Finance Ministry of Education
April 10, 2024
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