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Research on higher vocational education enterprise cost sharing can seek ways to share corporate diversification, higher vocational education funding to relieve stress status; while also reducing the share of enterprises sharing ratio educated individuals and families to promote a fair education to some extent, thereby speeding up the process of popularization of higher education. In this paper, literature investigating combine with the literature as the main research method. Cost-sharing education theory, from benefit and have the ability to pay for and use data demonstrate why they should be shared the cost of higher vocational education. From the analysis of the relevant data processing business to higher vocational education costsharing sharing ratio is not high there,sharing a single way, not high degree of sharing , combined with our existing issues raised appropriate countermeasures , including sound laws and regulations, protect corporate law; diversification of the contribution issought; establish social responsibility system to ensure the company 's willingness to invest. The innovation of this paper is that companies benefit from higher vocational institutions and enterprises have the ability to pay the cost, from this angle for businesses to invest in higher vocational education and discussed the necessity. KeywordsEnterprise;Higher vocational education;Costsharing;Prolem;Countermeasure I. CURRENT SITUATION AND PROBLEM OF ENTERPRISE SHARING HIGHER VOCATIONAL EDUCATION

RESERCH ON HIGHER VOCATIONAL EDUCATION COST-SHARING IN ENTERPRISE