Abstract：The theory of fiscal decentralization states that fiscal decentralization can improve the efficiency of production in local public goods,and it increases the participation of various stakeholders in the decision making process.But the proposition is strictly.Through analyzmg the course of fiscal decentralization reform and the situation of development of vocational education,we find that the conditions don't fit to the Model of Tiebout in China because of our development of society and economy,so do political institutions.So fiscal decentralization didn't improve the efficiency in local government's developing vocational education and didn't foster local stakeholders participating in the decision making process of vocational education development.The development of vocational education has many difficulties,especially in fund.So in order to adjust the cost and benefit of vocational education in different areas and foster harmonious development of vocational education to satisfy the need of vocational education in different areas,we should use the coordination role of centre government,which doesn't exist in federal state.
