Abstract: Driven by the dual impetus of industry-education integration policies and financial digital transformation, practical training bases for financial management majors in vocational colleges have become the core bridge connecting “classroom teaching” with “workplace demands”. However, current issues such as irrational construction investments, high operational costs, and ambiguous benefit assessments in some bases hinder the improvement of talent cultivation quality. This paper analyzes sustainable development strategies for practical training bases through case studies from multiple vocational institutions. The approach encompasses cost control mechanisms like “tiered procurement and school-enterprise shared responsibility” and benefit conversion dimensions including “talent cultivation and social services”, providing actionable solutions for optimizing practical training systems in financial management programs.
Keywords: industry-education integration; vocational colleges; financial management; practical training bases; cost control; benefit conversion
I.The practical significance of the construction of training base: Why to build and what to build
- The double pressure of policy requirements and industry demand
The “Vocational Education Professional Catalog (2024)” clearly positions the “Financial Management” program as “cultivating technical and skilled talents with accounting, tax planning, and financial analysis capabilities for SMEs ‘financial roles.” With the launch of the Golden Tax Phase IV and accelerated digital transformation in corporate finance, theindustry’s demand for practical competencies has become increasingly urgent—— Data from a recruitment platform shows that in 2023, job postings for financial positions with candidates “skilled in Kingdee software operation” or “having simulated tax filing experience” had a 42% higher acceptance rate compared to those without practical experience. As a “simulated financial workplace,” training bases serve as crucial platforms bridging the gap between academic education and corporate needs.
(II) The core functions of the financial management professional training base
Unlike conventional laboratories, the financial management training base establishes scenario-based teaching environments centered on the “entire fiscal and tax process”. Its core functions encompass three key modules: First, foundational accounting practice through simulated business operations (e.g., procurement payments, sales collections) to equip students with essential skills like preparing accounting vouchers and maintaining ledgers. Second, digitalfinance training utilizing ERP systems and intelligent fiscal platforms to develop capabilities in invoice recognition, automated bookkeeping, and one-click tax filing. Third, comprehensive case studies incorporating real financial scenarios from SMEs (e.g., manufacturing cost accounting, commercial enterprise tax planning) to enhance students’ ability to resolve complex financial challenges.
I.Pain points in the construction of training base: cost control and benefit virtualization
(I)Cost side: three typical problems restricting investment efficiency
1.“Pursuing large and complete” hardware procurement
Some institutions blindly pursue “high-end configurations”, such as investing 200,000 yuan in premium financial servers that end up underutilized with less than 50% equipment utilization since student training only requires basic accounting functions. Others neglect “software maintenance costs”, purchasing licensed financial software only to face outdated versions that fail to align with current corporate tax policies due to inability to afford annual upgrade fees of 10-15%.
2.“Lack of planning” for operating costs
The operation of training bases requires sustained investments in faculty development, consumables replenishment, and equipment maintenance. Without proper planning, institutions risk falling into a cycle of reactive spending. For instance, after establishing a training base at a university, the institution failed to arrange prior software vendor training for instructors, resulting in disrupted practical courses that required an emergency 50,000 yuan training session. Another case involves a university failing to establish equipment maintenance responsibilities with partner enterprises, forcing the institution to bear all repair costs when equipment malfunctions occurred – adding an average annual cost of 30,000 yuan.
3.“Single subject” cost allocation
Most vocational training bases rely on institutional funding without integrating corporate resources, resulting in concentrated financial pressures. Research indicates that only 28% of vocational colleges have established “cost-sharing” mechanisms with enterprises for their financial management training facilities. The remaining institutions face the dilemma of “high initial investments and unsustainable operations post-construction”.
(II)Benefit end: two types of fuzzy cognition affect value transformation
1. “emphasizing quantity over quality” in benefit evaluation
Many institutions prioritize metrics like “practical training hours” and “student participation numbers” as core indicators, yet overlook critical data for enhancing student competencies. For instance, a university’s training base offers 120 hours of practical courses annually, yet the pass rate for the Junior Accounting Qualification Certificate exam only increased by 10% — far below industry averages. This highlights a disconnect between training content and certification requirements.
2.Social services “emphasize form over effectiveness”
While some universities have established corporate partnerships, these collaborations remain limited to superficial activities like “company visits” and “expert lectures,” failing to activate the social service functions of their financial management training bases. In reality, such bases could provide SMEs with services including bookkeeping agency and tax consultation. This not only reduces corporate financial costs but also generates revenue for the bases to sustain operations. However, currently only 19% of these bases have implemented such services.
II.Breakthrough Path: Methods for Cost Control and Strategies for Benefit Transformation
(I)Cost control: From “blind investment” to “precision policy”
1.Hierarchical procurement: matching resources according to demand
The institution implemented a “core equipment ensures quality, auxiliary equipment controls costs” strategy: Core software (e.g., Yonyou U8 Cloud and intelligent financial/tax systems) adopted genuine enterprise-level versions to synchronize training content with industry standards; auxiliary equipment (e.g., printers and voucher binders) utilized second-hand refurbished devices or partnered with enterprises for “equipment donations”. —— Through this approach, the vocational college reduced hardware procurement costs at its training base from 800,000 yuan to 550,000 yuan, achieving a 31% cost reduction.
2.Shared responsibility between schools and enterprises: Reduce pressure by sharing responsibilities and benefits
Through the “Practical Training Base Co-construction Agreement” signed with accounting firms and SMEs, cost-sharing responsibilities are clearly defined: enterprises can contribute financial software licenses and real-world case resources, while educational institutions provide venues and teaching management. Software upgrades and equipment maintenance costs are shared at a ratio of “60% from the institution and 40% from the enterprise.” This model has enabled an institution to reduce annual operational costs by 42,000 yuan, while enterprises prioritize hiring graduates from the institution, achieving a “win-win situation for both parties.”
3.Dynamic costing: cost allocation by project
Establish a “practical training project cost ledger” to allocate equipment depreciation and software expenses according to specific training programs (e.g., allocating software costs for the tax module in “Tax Return Preparation Training” and ERP system costs for “Cost Accounting Training”). This clarifies cost standards for each practical course, preventing resource waste. For instance, a university discovered through accounting that equipment utilization rate for “Financial Analysis Training” was only 30%, then adjusted it to “small-class teaching + cross-disciplinary sharing”, which increased the utilization rate to 75%.
(II)Benefit transformation: from “virtual evaluation” to “value implementation”
1.Talent training benefit: connect with “course, post, competition and certificate”
By aligning practical training with the “Primary Accounting Qualification Certificate” and “Intelligent Finance and Taxation Vocational Skill Certification”, institutions enhance students ‘competitiveness through a “training + certification” approach. A university’s training base introduced a certification simulation system, boosting the pass rate for the Primary Accounting Qualification Certificate from 58% to 82%. Students also participated in the National Vocational College Skills Competition Accounting Division, winning three provincial awards in 2023. Graduates earned an average starting salary 20% higher than those who did not participate in practical training.
2.Social service benefits: activating the “hematopoietic function”
The training base provides SMEs with “accounting agency and tax consulting” services, where teachers lead student-led teams. This initiative not only enhances students ‘practical skills but also generates revenue for the base. In 2023, a university’s training base served eight SMEs, earning 58,000 yuan in income. Thirty percent of this revenue was allocated to equipment upgrades, creating a virtuous cycle of “investment-benefit-reinvestment”. Additionally, the base offers financial software training for working professionals, generating an annual income of 36,000 yuan to supplement operational costs.
III.Conclusion
The development of practical training bases for financial management majors in vocational colleges is not merely a “buying equipment” project, but rather a systematic endeavor characterized by “cost control and benefit conversion”. Under the context of industry-education integration, institutions must break free from the misconception of “prioritizing construction over management”. By implementing tiered procurement and optimizing cost structures through school-enterprise collaboration, while aligning with the “course-post-competition-certification” framework to activate social service conversion benefits, these training bases can truly become cradles for cultivating practical financial professionals. This approach ensures the industry receives more skilled talents who are “ready-to-work, committed-to-retention, and capable-of-performing-competently”.
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