本文从经济学术语虚拟企业、虚拟经营的角度来解释高职院校校企合作的实质,阐明高职院校校企合作的实质就是高职院校的虚拟经营、虚拟扩张、弹性扩张。本文总结了在校企合作中实现高职院校虚拟扩张的九个途径,提出了高职院校“虚拟经营”和虚拟扩张应注意的几个问题。 This article explains the essence of the cooperation between colleges and enterprises in higher vocational colleges from the perspective of economic terms virtual enterprise and virtual management. It shows that the essence of the cooperation between colleges and enterprises in higher vocational colleges is the virtual management, virtual expansion and flexible expansion in higher vocational colleges. This article summarizes nine ways to realize the virtual expansion of higher vocational colleges in the cooperation between schools and enterprises, and puts forward several problems that should be paid attention to in the “virtual management” of higher vocational colleges and the virtual expansion.