应用型本科产教融合模式下企业成本补偿机制探究  

Exploration on Enterprise Cost Compensation Mechanism under the Mode of Industry-Education Integration of Application Oriented Institutes

作　　者：李燕[1] LI Yan(Department of School-enterprise Cooperation,Yueyang Vocational Technical College,Yueyang,Hunan 414006)

机构地区：[1]岳阳职业技术学院校企合作处,湖南岳阳414006

出　　处：《岳阳职业技术学院学报》2021年第2期7-10,共4页Journal of Yueyang Vocational and Technical College

基　　金：岳阳职业技术学院2018年重点项目“基于‘双主导双主体全过程’模式的高职产教融合质量监督评价体系研究”(YZ18-02);湖南省教育科学“十三五”规划2020年度一般资助课题“产教融合背景下湖南高职院校服务区域战略性新兴产业发展研究”(ND207643)。

摘　　要：产教融合是促进应用型人才培养的重要战略,是应用型本科教育融入产业转型升级、服务区域经济的必然要求。但目前应用型本科院校的产教融合存在校企双方合而不融、合作流于表面化等问题,其主要原因是企业参与产教融合的成本无法得到合理补偿,缺乏有效的校企利益分配和企业成本补偿机制。应从合作双方利益共生点出发,建立健全相关法律法规,扩大产教融合企业税收优惠范围及力度,建立利益约束风险补偿机制,拓宽企业共享收益办法等方面建立有效的企业成本补偿机制,以有效解决产教融合的根本矛盾。The integration of industry and education is an important strategy to promote the cultivation of application-oriented talents,and integration of application-oriented education into industrial transformation and upgrading is the inevitable requirement of serving regional economy.But at present,the problem of the integration of industry and education is that the cooperation between school and enterprise is superficial,and the root cause is that the costs of enterprises participating in the integration of industry and education can not be reasonably compensated because of the lacking of effective school enterprise benefit distribution and enterprise cost compensation mechanism.In order to solve the fundamental contradiction in the integration of industry and education,this article tries to start from the interest symbiosis point of both sides of cooperation,and combine its feasibility.This paper puts forward some suggestions on the establishment of an effective enterprise cost compensation mechanism from the following aspects:establishing and perfecting relevant laws and regulations,expanding the scope and strength of the existing tax incentives for enterprises engaged in the integration of industry and education,establishing a compensation mechanism for the interest-constrained risk,and broadening the methods for enterprises to share profits.

关 键 词：应用型本科 成本补偿机制 产教融合 

分 类 号：G710[文化科学—职业技术教育学]