In order to find a proper method of financing the vocational education system it is necessary to build a target model of vocational education. When building such a model, there should be known evolutionary transformations in the vocational education system. In his historical an alysis of the vocational education system, the author is trying to stress these moments, which had and continue to have a decisive importance for both the present and the planned system of vocational education, and he presents development trends in the sphere of vocational education as a stage in creating a target model. The solutions applied in Poland hither to envisage two ways of preparing qualified manpower. One of them is the vocational education system subordinated to local educational authorities and the other - vocational training centers attached to industrial plants . The experience of many countries and the scientific - technical progress taking place all the time speak in favour of the latter solution as a leading one. However, acceptance of such a solution has multiple consequences. This concerns also the structure and the functioning of the financing system. In this area, the most important problems are those concerning choice of forms and sources of financing . Besides, it is necessary to determine ways and methods of financing vocational education. Dilemmas existing here are presented in this article.