企业参与职业教育顶岗实习的成本及政府扶助政策分析  

Analysis of the Cost and the Government Support Policies of Enterprises Participating in Vocational Education Internship

作　　者：洪娟[1] 孙长坪[2] HONG Juan;SUN Chang-ping(Hunan Vocational College of Commerce,Changsha Hunan 410205,China)

机构地区：[1]湖南商务职业技术学院会计学院,湖南长沙410205 [2]湖南商务职业技术学院,湖南长沙410205

出　　处：《职业教育研究》2020年第7期62-66,共5页Vocational Education Research

基　　金：湖南省自然科学基金资助项目“职业教育顶岗实习成本构成与分摊对策研究”(项目编号:2018JJ5036)。

摘　　要：顶岗实习是职业教育人才培养的客观要求,企业是职业教育顶岗实习教学的重要参与主体。而企业参与职业教育顶岗实习必然会发生顶岗实习成本,包括直接用于顶岗实习支出的直接成本和因实施顶岗实习带来的间接成本。目前,我国对企业参与职业教育顶岗实习成本的扶助政策还十分有限。企业是以赢利为目的的市场经济主体,要求企业无条件地承担学生顶岗实习成本不利于职业教育顶岗实习的开展。为调动企业参与职业教育顶岗实习的积极性,政府应从建立健全相关政策法规制度、加大财政支持力度、提供税收优惠等多方面给予参与职业教育顶岗实习的企业以相应的政策扶持,从而更好地提升职业教育人才培养质量。Internship is the objective requirement of vocational education talents training.The enterprise is an important participant of vocational internship.And the cost will be incurred if enterprises participate in the internship.The cost includes the direct cost for internship and the indirect cost caused by internship.However,at present,the policy of supporting the cost of enterprises'participating in vocational education internship is very limited.Enterprises are the market objects who aim at maximizing profits.Therefore,to require enterprises to bear the cost in the internship is not good for vocational education internship.To arouse enterprises'initiative to participate in vocational education internship,the government should give policy support to the enterprises who participate in vocational education internship by making related laws and policies,financial support,tax support and other aspects,and thus the quality of vocational education talent training will be promoted.

关 键 词：企业 职业教育 顶岗实习成本 政府扶助 

分 类 号：G710[文化科学—职业技术教育学]