PDCA循环理论视域下职业院校校企合作无形资产管理研究  

A Research on Intangible Asset Management of Vocational Colleges in School Enterprise Cooperation Based on PDCA Cycle

作　　者：杨梅蓉 屈广清 陈火全[3] 林文凤 彭振龙 YANG Meirong;QU Guangqing;CHEN Huoquan;LIN Wenfeng;PENG Zhenlong(Asset Management Office,Quanzhou Medical college,Quanzhou Fujian 362000,China;Principal Office,Quanzhou Fujian 362000,China;School of Innovation and Entrepreneurship,Quanzhou Fujian 362000,China;Finanicial Department,Quanzhou Fujian 362000,China;Academic Affairs Office,Quanzhou Normal University,Quanzhou Fujian 362000,China)

机构地区：[1]泉州医学高等专科学校资产管理处,福建泉州362000 [2]泉州师范学院办公室,福建泉州362000 [3]泉州师范学院创新创业学院,福建泉州362000 [4]泉州师范学院财务处,福建泉州362000 [5]泉州师范学院教务处,福建泉州362000

出　　处：《泉州师范学院学报》2024年第3期99-106,共8页Journal of Quanzhou Normal University

基　　金：教育部首批新文科研究与改革实践项目(2021120024);泉州市教育科学“十四五”规划课题(QG1451-011)。

摘　　要：校企合作是我国办好职业院校的关键所在,实现无形资产保值增值是职业院校的办学职责之一,PDCA循环是职业院校校企合作中做好无形资产有效管理的重要方法。通过对职业院校校企合作无形资产的分析,从计划、实施、检查、行动四个环节八个步骤论证PDCA循环应用的科学性和适用性,提出职业院校校企合作前期、中期、后期全周期无形资产管理的解决方案,为职业院校校企合作无形资产有效管理提供借鉴。School enterprise cooperation is the key to running vocational colleges in China,and achieving the preservation and appreciation of intangible assets is the responsibility of vocational colleges.The PDCA cycle is an important method for effectively managing intangible assets in vocational college school enterprise cooperation.This article analyzes the intangible assets of vocational colleges and demonstrates the scientific and applicability of PDCA circular application from four aspects:planning,implementation,inspection,and action.It proposes solutions for the full cycle management of intangible assets in vocational colleges and universities in the early,medium,and late stages of school enterprise cooperation,providing reference for the effective management of intangible assets in vocational colleges and universities from the perspective of school enterprise cooperation.

关 键 词：PDCA循环 校企合作 无形资产管理 

分 类 号：F123.7[经济管理—世界经济]