Based on the panel data of 2004-2014 secondary vocational education expenditure of five provinces of northwestern China, the descriptive statistical analysis on status of educational expenditure has been made; then the regression analysis on relevant factors affecting secondary vocational education appropriation expenditure has been made by applying SPSS linear regression analysis method. It is found that in five northwestern provinces, the overall investment for budgetary educational appropriation expenditure per student is insufficient; the gap between provincial student expenditure is large; the ratio of educational infrastructure expenditure per student is low. Therefore, it is necessary for five northwest provinces to gradually perfect the appropriation expenditure structure of secondary vocational education from the total and structure of appropriation expenditure per students.%基于西北五省区2004-2014年中等职业教育经费的面板数据，首先对教育经费支出现状进行描述性统计分析；其次应用SPSS线性回归分析方法，对影响中等职业教育经费支出的相关因素进行回归分析，结果发现：西北五省区中等职业教育预算内生均经费支出总体投资不足；省间生均经费支出差距较大；生均基建费支出比例偏低。对此，西北五省区应从生均经费支出总量、支出结构等方面逐步完善中等职业教育经费支出结构。
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