第二十七条 省、自治区、直辖市人民政府应当制定本地区职业学校学生人数平均经费标准；国务院有关部门应当会同国务院财政部门制定本部门职业学校学生人数平均经费标准。职业学校举办者应当按照学生人数平均经费标准足额拨付职业教育经费。各级人民政府、国务院有关部门用于举办职业学校和职业培训机构的财政性经费应当逐步增长。任何组织和个人不得挪用、克扣职业教育的经费。
第二十八条 企业应当承担对本单位的职工和准备录用的人员进行职业教育的费用，具体办法由国务院有关部门会同国务院财政部门或者由省、自治区、直辖市人民政府依法规定。
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.
第二十九条 企业未按本法第二十条的规定实施职业教育的，县级以上地方人民政府应当责令改正；拒不改正的，可以收取企业应当承担的职业教育经费，用于本地区的职业教育。
第三十条 省、自治区、直辖市人民政府按照教育法的有关规定决定开征的用于教育的地方附加费，可以专项或者安排一定比例用于职业教育。
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.
上一篇：西藏自治区人力资源社会保障厅 财政厅关于印发《西藏自治区促就业创业定点技能培训机构认定管理暂行办法》的通知（藏人社厅发〔2015〕12号）
下一篇：中华人民共和国职业教育法（中英对照）I
微信公众号搜索“译员”关注我们，每天为您推送翻译理论和技巧，外语学习及翻译招聘信息。