以无形资产构建独立学院股份制新模式

Construct the Stock-holding System of Independent Subordinate College with Intangibles

由于受到多种因素的影响，独立学院产权关系十分复杂与模糊，各主体之间权利义务不明确，使独立学院产权处于公共领域，既制约了各方的积极性，又存在民事责任和债权、债务等诸多隐患，本文提出通过产权调整，明晰产权主体，重估无形价值，以无形资产构建股份制模式使各主体达到“和谐共生”的目的。

Under influence of many factors， the property rights of the Independent Subordinate College are fairly complicated， and the rights and obligations of every body are unclear. This problem has caused a lot of hidden dangers in civil duty and liabilities. Based on the causality analyses， the paper suggests that in order to achieve the harmonious symbiosis， the Independent Subordinate College should adjust its property rights， make clear the principal body of property， as well as to reappraise the value of the intangibles and construct the stock-holding system with intangibles.