This paper puts forward the meaning of "double subject" of cooperation between colleges and enterprises of vocational education, analyzes the bottleneck of vocational education "double subject " running school, and innovatively proposes new ways of "double subject" running school of cooperation between colleges and enterprises of vocational education based on the pointcut of enterprise cost type staff's cost adaptive phase, staff training, etc.%文章提出了职业教育校企合作的“双主体”涵义,分析了职业教育“双主体”办学的瓶颈,创新性的提出以企业成本型员工的成本适应期、员工培训等为切入点的职业教育校企合作“双主体”办学新途径.
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