摘 要
顶岗实习是高职院校学生将课堂所学理论知识应用到校外实践教学，提高实践能力的重要活动。目前高职院校学生在参加顶岗实习期间，其权益受损的现象严重，尤其是实习生的合法报酬权得不到切实的保障。譬如部分企业不给或少给、拖欠甚至克扣实习生的实习报酬，更有企业强迫实习生加班加点但拒付任何形式的实习报酬。近年来，国家政府为保障顶岗实习学生的合法权益颁布了一系列的文件政策，如 2006 年《财政部国家税务总局关于企业支付学生实习报酬有关所得税政策问题的通知》和 2007 年教育部财政部出台的《中等职业学校学生实习管理办法》就明确提出并规定了顶岗实习学生的报酬权，这为保障实习生的合法报酬权提供了政策依据。但实际情况下，国家有关政策落实不到位，实习单位和高职院校职责不明，相互推诿，高职院校学生自身维权意识淡薄等诸多原因，实习生的报酬权得不到切实保障，亟需研究切实有效的解决方法。
基于这样的现状，本文试图通过了解有代表性的高职院校学生在顶岗实习期间获得报酬的现实情况以及分析目前存在的有关实习报酬的主要问题，从而揭示出制约高职院校学生获得报酬的原因并提出切实可行的解决策略。
高职院校学生在顶岗实习期间存在的有关实习报酬的问题有：企业接受实习生实习的积极性不高，企业看重实习生的劳动而轻视对实习生的培养；企业不能同工同酬；签署实习协议情况少；实习生维权意识弱；实习生异化实习目的，片面追求实习报酬；学校缺乏有效的监管；国家有关政策无法落实到位等。
存在这些问题的原因主要是：企业片面追求经济利益，忽视社会责任和义务；企业对待实习生和正式员工不能同工同酬；学校管理制度不健全，管理不到位；国家政策缺乏约束力；实习生维权意识淡薄；个人定位不准确，实习动机不强；实习压力迫使学生不敢维权。
根据对高职院校学校学生在顶岗实习期间实习报酬问题的梳理和原因的探究，笔者从政府、企业、学校、学生四个维度展开细致分析，认为需要发挥政府、企业、学校、学生全方位的作用，实现优势互补，从而保障高职院校学校学生在顶岗实习期间获得合理合法的报酬。
关键词：高等职业院校；顶岗实习；实习生；实习报酬
Abstract
Field work in higher vocational colleges students apply classroom learningtheory knowledge to off-campus practice teaching, improve the practical ability of theimportant activities. Such as some companies do not give or give less, default orwithhold interns internship, in this case the intern remuneration rights often areviolated. In recent years, the national government to protect the legitimate rights andinterests of field work students policy enacted a series of files, such as 2006“theministry of finance the state administration of taxation on enterprise pay studentspractice on the income tax policy issues notice”and in 2007“ the ministry of educationof the secondary vocational school students practice management measures for thespecified field work remuneration rights of students” .this in order to guarantee thelegal right to remuneration of the interns to provide the policy basis.But the actualsituation, the relevant state policy implementation is not in place, responsibilities ofinternships and unknown mutual shuffle, higher vocational colleges, vocationalcollege students own rights consciousness and many other reasons, the internremuneration rights cannot be protected effectively, need to study the effectivemethod of solving.
Based on this situation, this paper attempts to understand the main problems byrepresentative of vocational college students internship period the right toremuneration situation and analyzing the existing on the practice of pay, whichreveals the reasons restricting students right of return of Higher Vocational Collegesand proposing the feasible strategy.
During the field work in higher vocational colleges students to reward theproblems mainly include: enterprise to accept interns internship's enthusiasm is nothigh, enterprise value intern labor and contempt for the cultivation of the interns;Enterprise is unable to equal pay for equal work; Internship agreement is less; Internsconsciousness weak; Interns alienation intern purpose, one-sided pursuit of internshipremuneration; School is lack of effective supervision; The relevant state policiescannot be put in place, and so on.
The reason of these problems are mainly: enterprise one-sided pursuit ofeconomic interests, ignore the social responsibility and obligation; Treat the internsand staff cannot equal pay for equal work; School management system is not sound,management does not reach the designated position; Lack of binding national policy;Interns' rights consciousness, the individual position is not accurate, practicemotivation is not strong pressure to student activist.
Based on the present situation of vocational college school students practiceproblems and explore the cause of problem, the author from the government,enterprises, schools, students, four dimensions were analyzed, and the need to play therole of the government, enterprises, schools, students, realize the complementaryadvantages, promote higher vocational college students during the field work rewardget effective guarantee.
Key Words:Higher vocational ;collegesfield work ;the intern;the internship paid
目 录
摘 要……I
Abstract…… III
一、绪论……1
（一）选题缘由……1
（二）研究意义……2
（三）文献综述……3
1.国内研究……3
2.国外研究……8
（四）概念界定……10
1.顶岗实习……10
2.顶岗实习生实习报酬……10
（五）研究思路和研究方法……11
1.研究思路……11
2.研究方法……12
二、高职院校学生顶岗实习期间实习报酬的现状调查及问题分析……13
（一）调查问卷的设计与对象选择……13
1.问卷设计的思路……13
2.调查对象的选择……13
（二）访谈提纲的拟定与对象选择……13
1.访谈提纲拟定的思路……13
2.访谈对象的选择……14
（三）数据统计与信息分析……14
（四）存在的问题……15
1.企业接收学生积极性不高，重劳动轻培养……15
2.企业不能同工同酬……15
3.企业支付给实习生的实习报酬偏低……17
4.劳动时间方面……18
5.实习协议方面……19
6.实习生异化实习目的，片面追求经济利益……21
7.学校对顶岗实习学生缺乏有效的监管……22
8.国家有关政策无法落实到位……23
三、高职院校学生顶岗实习期间实习报酬权受损的原因分析……25
（一）政府政策层面的原因……25
1.教育法保障不足……25
2.劳动法保障不足--实习生身份模糊……25
3.关于国家给予企业相应税收优惠政策的漏洞……26
（二）学校层面的原因……26
1.对顶岗实习单位制约力不足……26
2.管理制度不规范不健全……27
（三）学生层面的原因……27
1.实习压力迫使学生不敢维权……27
2.法律意识淡薄，缺乏基本的维权意识……28
3.个人定位不准确，实习动机不强……28
（四）实习单位方面的原因……29
1.企业片面追求经济利益，忽视社会责任……29
2.部分企业缺乏法律意识，无形中侵害实习生报酬权……30
四、保障高职院校学生顶岗实习期间获得实习报酬的对策……31
（一）政策层面……31
1.完善相关政策法规……31
2.加大对实习单位的政策扶持，激发其参与顶岗实习的积极性……32
3.加强行政监督……33
（二）学校层面……33
1.建立高职院校顶岗实习学生管理制度……33
2.细化对高职院校顶岗实习学生的管理……34
3.加强对顶岗实习学生的法律宣传，增强法律意识和维权意识……34
（三）学生层面……35
1.高职院校学生应增强自身的法律意识……35
2.摆正心态，树立正确的职业素质……35
（四）企业层面……36
1.企业应树立正确认识，履行顶岗实习过程中的责任和义务……36
2.加强顶岗实习学生的管理，确保实习的时效性……37
3.采取必要的激励措施，激发实习生的积极性……38
结 语……39
参考文献……43
致 谢……49
