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构建“H”型人才发展结构是我国人才发展的战略选择，针对当前我国“h”型人才发展结构存在的问题，本文认为建立“H”型人才发展结构离不开公共财政政策的扶持。基于此，本文在分析建立“H”型人才发展结构财税政策支持的现状、问题基础上，提出建立适应“H”型人才发展结构的分层次财政投入体制；调整财政教育支出结构，体现优先扶持职业教育的财政政策导向；完善相关财税政策，鼓励社会力量参与对高等职业教育的投入等政策建议。
<<Establishing the type“H”of person talent machinery is our strategic choice of person talent training.The paper think the establishing type of “H” has to depend the supporting of fiscal and taxation policies in order to resolve the problems of“h”-type personal talent machinery. On the base，the paper analyzes the status and problems of the fiscal and taxation policies supporting，and then advance we should establish the multilayer finance funds system，and adjust the fiscal expenditure structure on education to embody the fiscal policies intention of preferential developing the vocational education，and perfect relational fiscal and taxation policies to encourage more social resources fling into high grade vocational education.
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