Abstract: All higher vocational colleges are exploring the innovative mode of "combining work with study" and only stay in the stage of "practical training", failing to combine with students' initiative of starting their own businesses. If we can put the "work-integrated learning" and "creative", combining the actual condition of the campus "virtual company" as the development of practice training bases, supplemented by the IT business training, "virtual company" gradually to "incubator" or market created for entity company, is a kind of new school training combined with students' entrepreneurship "work-integrated learning" mode.

Key words: Virtual Corporation, Entity company, Work-integrated learning, Personnel training, Mode