第二十七條 省、自治區(qū)、直轄市人民政府應(yīng)當(dāng)制定本地區(qū)職業(yè)學(xué)校學(xué)生人數(shù)平均經(jīng)費(fèi)標(biāo)準(zhǔn)；國(guó)務(wù)院有關(guān)部門(mén)應(yīng)當(dāng)會(huì)同國(guó)務(wù)院財(cái)政部門(mén)制定本部門(mén)職業(yè)學(xué)校學(xué)生人數(shù)平均經(jīng)費(fèi)標(biāo)準(zhǔn)。職業(yè)學(xué)校舉辦者應(yīng)當(dāng)按照學(xué)生人數(shù)平均經(jīng)費(fèi)標(biāo)準(zhǔn)足額撥付職業(yè)教育經(jīng)費(fèi)。各級(jí)人民政府、國(guó)務(wù)院有關(guān)部門(mén)用于舉辦職業(yè)學(xué)校和職業(yè)培訓(xùn)機(jī)構(gòu)的財(cái)政性經(jīng)費(fèi)應(yīng)當(dāng)逐步增長(zhǎng)。任何組織和個(gè)人不得挪用、克扣職業(yè)教育的經(jīng)費(fèi)。
第二十八條 企業(yè)應(yīng)當(dāng)承擔(dān)對(duì)本單位的職工和準(zhǔn)備錄用的人員進(jìn)行職業(yè)教育的費(fèi)用，具體辦法由國(guó)務(wù)院有關(guān)部門(mén)會(huì)同國(guó)務(wù)院財(cái)政部門(mén)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(shí)施職業(yè)教育的，縣級(jí)以上地方人民政府應(yīng)當(dāng)責(zé)令改正；拒不改正的，可以收取企業(yè)應(yīng)當(dāng)承擔(dān)的職業(yè)教育經(jīng)費(fèi)，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(guān)規(guī)定決定開(kāi)征的用于教育的地方附加費(fèi)，可以專項(xiàng)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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