中文摘要：

本文对农村实行两年中职免费教育后预期的财政负担水平进行了实证分析。研究显示,如果到2015年农村实现两年中职免费教育全覆盖,国家财政性教育经费总支出占GDP比重将达到4.52个百分点,占财政支出比重将达到18.36%,正因为两个指标均在合理范围之内,所以现阶段我国优先发展农村中职免费教育的财政具有可行性。

英文摘要：

The paper analyzes empirically the fiscal burden on two-year rural secondary vocational education for free.The findings show that national education funds actually occupy 4.52% and 18.36% of GDP and fiscal expenditure respectively if by 2015 it is realized fully that two-year rural secondary vocational education for free.The two numerical fluctuate in the normal range.From that,the state has priority to the development of rural secondary vocational education for free in financial capacity.