社会资本参与高职院校混合所有制改革的收益回馈研究

Research on the Benefit Return of Social Capital Participating in the Reform of Mixed Ownership in Higher Vocational Colleges

社会资本参与高职院校混合所有制改革的最直接和最根本动力是获得收益。收益的来源多元,形式多样,不仅包括内部收益,也包括外部收益;既有经营性收益,也有非经营性收益。但作为产权主体之一,社会资本的收益应当主要来自对学校办学剩余的分配。这种分配还需充分考虑参与混合所有制改革的投资性,做到与风险、资本性质及所持股权相匹配。

The most direct and fundamental motive force for social capital to participate in the reform of mixed ownership in higher vocational colleges is to obtain income.The sources and forms of income are diversified,including not only internal income,but al⁃so external income,and both operating income and non-operating income.However,as one of the property rights subjects,the in⁃come of social capital should mainly come from the distribution of the surplus of running schools.This distribution should also fully consider the investment nature of participating in the reform of mixed ownership,so as to match the risks,the nature of social capital and the equity held.