职业教育财政投入倾斜政策：动因、路径、评价——基于系统性文献综述
Tilted Policy of Financial Investment in Vocational Education: Motivation, Path, and Evaluation—Based on a Systematic Literature Review

理清财政倾斜政策实现机制是评价倾斜政策效果的关键。文章首先分析了倾斜政策的政策含义，构建职教倾斜投入政策的理论分析框架。采用系统性文献综述法，分析了近年来知网相关文献中职业教育财政倾斜的原因、实现路径及效果评价。研究发现为改变职业教育经费投入结构失调、教育资源分布不均匀、教学质量低及吸引力不足的现状，学者们提出改善倾斜经费分配方式、优化支出结构、完善积极倾斜政策和改进财政支持体制助力职教倾斜投入政策实施。但由于投入结构不合理、积极财政政策缺乏长效机制、倾斜政策实施过程中管理和监督体系缺失，导致职业教育财政倾斜政策实施效果不佳。希望今后加强对于职教倾斜投入的实证研究，抓紧构建完整的职教倾斜政策评价体系，以便于对政策不足做出针对性调整，加速职业教育发展。
Clarifying the implementation mechanism of fiscal preferential policies is crucial to evaluating the effect of these policies. The article first analyzes the policy implications of preferential policies and constructs a theoretical analysis framework for fiscal preferential policies in vocational education. Using a systematic literature review method, it analyzes the reasons, implementation paths, and effect evaluations of fiscal preferences in vocational education in relevant literature on CNKI in recent years. The study found that in order to address the current situation of imbalance in funding structure, uneven distribution of educational resources, low teaching quality, and lack of attractiveness in vocational education, scholars have proposed improving the allocation of preferential funds, optimizing expenditure structures, perfecting proactive preferential policies, and improving the fiscal support system to facilitate the implementation of fiscal preferential policies in vocational education. However, due to the irrational investment structure, the lack of a long-term mechanism for proactive fiscal policies, and the absence of a management and supervision system in the implementation process of preferential policies, the implementation of fiscal preferential policies in vocational education has not achieved good results. It is hoped that in the future, more empirical research on fiscal preferential investment in vocational education will be conducted, and a complete evaluation system for fiscal preferential policies in vocational education will be established promptly, so as to make targeted adjustments to policy deficiencies and accelerate the development of vocational education.