| Vocational education is a type of education with the characteristics of transboundary,integration and reconstruction.Therefore,it is necessary for enterprises to participate in running schools and achieve the same resonance with the needs of the job market and industrial development.As an important supplier of vocational education system regulation,the government has issued a series of policies in recent years to support enterprises to participate in vocational education.However,due to the unaccurate satisfaction of interest demands,the role of enterprise in university-enterprise cooperation is changing from "a cold" positive short-term training "hot","cold" and so on,to long-term structural "cold" universality,which leads the role of school to lack of the subject function and status in education,so that give a negative influence on teaching quality that need government to optimize the fiscal and taxation policy incentive mechanism of macroscopic intervention.Based on this situation,this research adopts the literature research,interview,questionnaire survey data analysis and system theory research method.According to the logic of raising questions,analyzing problems and solving problems,the following four aspects are proposed to encourage enterprises to participate in fiscal and taxation policies on the running of vocational education:(1)Review previous scholars’ research on enterprises’ participation in running schools and financial and taxation policy incentives to understand the current situation and problems of my country’s financial and taxation policies encouraging enterprises to participate in running schools;(2)Explore the motivation mechanism of enterprise participation in running schools in the human capital investment system of enterprises,reveal the importance and necessity of fiscal and taxation policies in the system,and place fiscal and taxation incentives in the corporate behavior system.Participate in the influencing factors of school-running behavior and construct corresponding conceptual models;(3)Obtain data through questionnaire survey methods,verify conceptual models and research hypotheses,analyze the incentive paths and effects of fiscal and taxation policies on enterprises’ participation in running schools,and evaluate the effects of fiscal and taxation policies through horizontal and multi-dimensional grouping comparison;(4)Summarize the basic experience of typical countries,and combine the results of empirical data analysis,divide the two dimensions of policy utilization and optimization,and propose relevant suggestions for improving my country’s fiscal and taxation policy system that encourages enterprises to participate in running schools.This study mainly draws the following research conclusions:(1)the power cycle of "power source-pressure device-pressure relief device-regulating device" with Matthew effect was formed in the power system of enterprises participating in vocational education.Fiscal and tax policies enable enterprises to participate in running schools in a highly active state,ensuring the positive operation of enterprises’ motivation in running schools and gradually strengthening it.(2)the fiscal and taxation policies,as a condition of enterprises involved in the school of extrinsic motivation,not exerts significantly positive influence on the enterprise behavior directly,but makes effect on corporate behavior influence factor through the building-agents coordinate relationship between government and enterprises.through meeting the demand of the enterprise increase the power conversion efficiency to actual behavior,to stimulate enterprises to participate in indirect education enthusiasm;(3)There are differences in the incentive effect of different types of fiscal and tax policies for enterprises to participate in running schools,And there are differences in different characteristics of enterprises and different policy implementation conditions.The innovation points of this study are mainly reflected in :(1)the transformation of vocational education research from school to enterprise,from pure corporate behavior to subjective norms inspired by fiscal and tax policies,and the difference between the current policy support mainly aimed at colleges and universities,and the excessive tendency of enterprises to strengthen their own investment;(2)analyzing the incentive path and effect of fiscal and tax policies on enterprises’ participation in running schools from the micro level,evaluate the effect of current policies in a horizontal and multi-dimensional grouping,and expand the current research focused on the formulation of preferential policies;(3)Applying the multi-disciplinary theory and the qualitative and quantitative research method,and introducing the system theory method into it,we can break through the existing academic thinking barrier of education. |
