In the process of reforming the two-level governance system and mechanism of higher vocationalcolleges, only by solving the three issues of power resetting, responsibility partaking, and benefit sharing can themanagement purpose of effective and smooth operation be achieved. The two-level governance model, which is mainlycharacterized by decentralization, is an inevitable choice for the reform of the management system and mechanismof large-scale higher vocational colleges. Moreover, the power resetting is a management demand that must be metby the reform of the two-level governance system and mechanism. In the reform of the two-level governance systemand mechanism of higher vocational colleges, an accountability system must be established. The functional scope andresponsibility boundaries between vertical institutions and horizontal departments must be clarified by the system; ascientific and reasonable interest coordination mechanism should be established to coordinate and balance conflicts ofinterest and interest relationships in all aspects.