企业参与职业院校实习是否获利?——基于109家企业的实证分析

Is It Profitable for Enterprises to Participate in Internship of Vocational Schools? Based on the Empirical Analysis of 109 Enterprises

本研究基于成本收益视角,通过对浙江省、上海市109家企业的结构式访谈,就企业参与职业院校实习的成本收益及影响因素进行了实证分析。研究发现:企业参与职业院校实习总体上是盈利的,但仍有超过4成的企业亏损;企业支出的短期成本和短期收益主要均为人力成本和人力收益;企业的盈亏平衡点和投资回收期分别处于学生顶岗实习的第4和第8个月,但行业之间的差异巨大;较低的学生留任率使企业在实习结束后获得的长期收益不高;企业参与实习的短期成本收益受部分实习特征和企业特征的影响较大,学生留任率受部分实习特征、企业特征、短期成本收益的影响较大。针对上述问题,本研究提出了如下几种改进建议:可通过建立实习企业筛选指标体系,规范学生实习培养方案;依据不同行业用工及岗位技能形成特征,设定学生实习周期;建立成本收益核算机制,对企业进行专项成本补贴和奖励;加强校企双方交流与沟通,共同培养学生职业道德素养,提高企业参与实习的积极性,促进职业院校学生实习质量的提升。

From the perspective of cost-benefit analysis, the cost-benefit and influencing factors of 109 enterprises in Zhejiang and Shanghai that participated in the internship of vocational schools were studied by structural interviews. The findings are as the following: during the internship, the company is profitable on the whole, but there are still more than 40% companies that are in losses;the short-term costs or benefits of enterprise are mainly related to human costs or benefits. The break-even point and payback period of enterprises’ participation in internship are respectively in the 4 th and 8 th month of students’ on-the-job internship, but there are huge differences between enterprises. The low student retention rate makes the long-term benefits of enterprises participating in the internship not high. The cost and benefit of enterprises participating in internship are all significantly affected by some enterprise characteristics and internship characteristics, and short-term cost and benefit have a significant impact on long-term benefits. It is necessary to establish a cost-sharing mechanism, standardize the internship content, respect the formation cycle of post skills, enhance the short-term interests of enterprises, and establish the cost-benefit accounting mechanism to subsidize the companies that are in losses. Meanwhile, it is necessary to strengthen the exchanges and communication between schools and enterprises and improve the enthusiasm of enterprises to work with the schools so as to promote the quality of students’ on-job training.