一、校企合作的实质是职业院校的虚拟经营和弹性扩张 “虚拟企业”是相对于完整的企业而言的。一个完整的企业具备研发、生产、销售、人事、财务、后勤等功能,并有承担这些功能的内部组织。而“虚拟企业”是以不完整的企业组织履行完整的功能,把组织中的一部分社会化、虚拟化到市场中去,自己只控制、发展最有优势、最有竞争力也最 First, the essence of school-enterprise cooperation is the virtual management and flexible expansion of vocational colleges “Virtual enterprise” is relative to a complete enterprise. A complete enterprise with R & D, production, sales, personnel, finance, logistics and other functions, and assume the internal functions of these organizations. The “virtual enterprise” is an incomplete enterprise organization to perform its full function, part of the organization of socialization, virtualization to the market, to control their own, the development of the most advantages, the most competitive and most