第二十七條 省、自治區(qū)、直轄市人民政府應當制定本地區(qū)職業(yè)學校學生人數平均經費標準；國務院有關部門應當會同國務院財政部門制定本部門職業(yè)學校學生人數平均經費標準。職業(yè)學校舉辦者應當按照學生人數平均經費標準足額撥付職業(yè)教育經費。各級人民政府、國務院有關部門用于舉辦職業(yè)學校和職業(yè)培訓機構的財政性經費應當逐步增長。任何組織和個人不得挪用、克扣職業(yè)教育的經費。
第二十八條 企業(yè)應當承擔對本單位的職工和準備錄用的人員進行職業(yè)教育的費用，具體辦法由國務院有關部門會同國務院財政部門或者由省、自治區(qū)、直轄市人民政府依法規(guī)定。
Article 27 The People’s governments of various provinces, autonomous regions and municipalities directly under the central government shall determine the average financial standard per student of vocational schools in the administrative regions; relevant departments of the State Council shall, in conjunction with the financial department of the State Council, determine the average financial standard per student of vocational schools under their administration. Sponsors of a vocational school shall, in accordance with the average financial standards per student, appropriate in full the funds for vocational education.
People’s governments at various levels and relevant departments of the State Council shall increase step by step the financial allocations for vocational schools and vocational training institutions.
No organisation or individual may embezzle or pocket any portion of funds designated for vocational education.
Article 28 Enterprises shall bear the expenses for the vocational education provided for its own staff and persons to be employed by them. Concrete measures shall be formulated according to the law by the relevant departments of the State Council together with the financial department of the State Council or by the people’s governments of provinces, autonomous regions or municipalities directly under the central government.
第二十九條 企業(yè)未按本法第二十條的規(guī)定實施職業(yè)教育的，縣級以上地方人民政府應當責令改正；拒不改正的，可以收取企業(yè)應當承擔的職業(yè)教育經費，用于本地區(qū)的職業(yè)教育。
第三十條 省、自治區(qū)、直轄市人民政府按照教育法的有關規(guī)定決定開征的用于教育的地方附加費，可以專項或者安排一定比例用于職業(yè)教育。
Article 29 If any enterprise fails to conduct vocational education in accordance with Article 20 of this Law, the local people’s government at the county level or above shall order it to make correction; if the enterprise refuses to make corrections, the vocational educational funds that the enterprise should bear may be collected, and such funds shall be used for vocational education in the locality.
Article 30 The people’s government of provinces, autonomous regions and municipalities directly under the central government may set aside a special sum or arrange a portion for vocational education from the local extra charges that they have decided to collect for education in accordance with relevant provisions of the Education Law.
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