The key of the implied model of the present educational restructuring is based on the correlation between a postmodern epistemology which questions all of the epistemological roots, the new management of the organizational culture, the reconceptualization of the educational work by means of a new professionalization and at least, by the discourse of the quality and excellence which proportionate an ideological covering for all this process. The funding of the demand which has transformed the Universities in PYME's, which are forced to reduce its costs in order to achieve the self-funding and even to obtain benefits, it closes in neoliberal terms the location of higher universities in an economical model of knowledge which is situated outside of the educational institutions.