独立学院与其母体高校合作模式的再认识

本文发现:1.高校对独立学院投入资产的价值变化影响着母体学院与独立学院合作的稳定性;2.母体高校虽然在独立学院申请阶段充当了举办人角色,但在收益分配中,多数高校所获取的收入,并不是与其投入相对应的回报,而是教学与管理技术转让费及特许权使用费;3.小股东权益折价是产生这种独立学院收益模式的主要原因。

On Cooperation Model of Higher Institutions and Its Independent College

This paper puts forward the following concusion.(1)the values of the intangible assets which are put into independent college by the mother university will be reduced in time. It has important influence on the stability of the independent college cooperation model;(2)though the mother university acts as an applicant in the first period, the income of the mother university which comes from a ratio of the tuition isn't an investment return; it's the money which is paid for special permission and transfer of teaching or managing skills;(3)it is the main reason to produce the revenue pattern that the rights and interests of uncontrolled shareholders are at discount in the cooperation model.