【摘要】 教育强国建设要求高质量推进职业院校教师企业实践工作。国家级职业教育教师企业实践基地作为政策实施的顶层“试验场”和“样板房”，近年来在渐进式发展中已形成了较为独特的运行机理，但受多元利益相关者边界阻隔和权责失衡等因素影响，也陷入资源共治能力不足、教师实践项目供需匹配度不够、校企互惠效益产出量不高的困境。基于此，立足企业社会责任视角探赜职业院校教师企业实践制度治理，应廓清制度价值、勘定行为价值和诩扬伦理价值，为职业院校教师胜任力的提升和新型产教融合模式的生成营建价值共创环境。更多还原

【Abstract】 The construction of a powerful education country requires a high-quality of promotion vocational college teachers’ enterprise practice. As the top-level “proving ground” and “model house” for policy implementation, the national vocational education teachers’ enterprise practice base has formed relatively unique operating rules in the progressive development in recent years. However, constrained by factors such as boundary barriers among multiple stakeholders and imbalances between rights and responsibilities, these bases have fallen into a predicament characterized by insufficient collaborative governance capacity, inadequate supply-demand alignment of teacher practice programs, and low output of mutually beneficial school-enterprise returns. From the perspective of corporate social responsibility, governance of the enterprise practice system for vocational college teachers should clarify institutional value, delineate behavioral value, and promote ethical value, thereby creating a value co-creation environment for enhancing vocational college teachers’ competency and generating new models of industry-education integration.更多还原