混合所有制职业院校与混合所有制公司在法人治理结构上既有共性,亦有差别。其共性主要表现在:二者同存在委托代理关系,其法人治理结构的前提具有一致性;二者同为利益相关者共同治理,其法人治理结构的主体具有一致性;二者同受治理规律的制约与影响,其法人治理结构的构建具有一致性。二者差异主要表现在:法人治理结构的基础不同;法人治理结构的目标不同;法人治理结构设置不同。 Mixed ownership vocational colleges and mixed ownership companies have commonalities and differences in the corporate governance structure. The commonalities are as follows: the two have the same principal-agent relationship, and the preconditions of their corporate governance structure are consistent; the two are the same as the stakeholders and the main body of corporate governance structure is consistent; The restriction and influence of its corporate governance structure is consistent. The difference mainly lies in: the foundation of corporate governance structure is different; the corporate governance structure has different goals; and the corporate governance structure is set differently.