目前,大学生企业实习“零报酬”现象普遍,已严重地制约着实习生的实习生活,延缓大学生优质人力资源的形成步伐。为此,只有从社会就业形势、企业成本行为、法律政策依据、实习生素质与维权等方面去剖析其成因,建立相应的立法救济、财税政策救济、社会责任救济、自我维权救济等权利救济机制,才能保障大学实习生合理的报酬诉求。 At present, the phenomenon of college students’ internships and zero rewards is widespread, which has seriously restricted the internship of interns and slowed down the formation of high quality human resources for college students. For this reason, we only analyze the causes from the social employment situation, corporate cost behavior, legal and policy basis, intern qualities and rights protection, and establish the corresponding rights relief mechanisms such as legislative relief, fiscal and tax policy relief, social responsibility relief and self-protection relief , In order to protect the reasonable remuneration appeals of university interns.