高职院校所从事的教育属于高等技术教育,为社会培养的是技术应用型人才,为此,教学中应突出实践环节,走学、产相结合的道路。笔者认为两者结合的形式多种多样,但校办企业是最佳路径,它可使学生、教师、学校、用人单位实现共赢。本文对校企的成立意义、方式、经营范围、发展方向以及可能遇到的问题进行了阐述。 Higher vocational education is engaged in higher education, for the community to cultivate a technology-based talents, therefore, teaching should highlight the practical aspects, the combination of learning and production. The author believes that the combination of the two forms varies, but the school-run enterprises is the best way, which allows students, teachers, schools, employers to achieve win-win situation. This paper elaborates the significance, mode, scope of operation, development direction and possible problems of school-enterprise establishment.