Incomplete multi-view clustering (IMVC) aims to uncover shared cluster structures from data with partially observed views. Although recent imputation-free methods based on variational inference demonstrate robustness to missing views, they commonly rely on a conditional independence assumption across views in the posterior aggregation stage, which fails to capture the inherently structured and potentially correlated nature of multi-view data. In this paper, we propose a variational framework that explicitly goes beyond this assumption by introducing a learnable cross-view correlation structure. Specifically, we explicitly model and learn correlations between views by utilizing the covariance structure of posterior estimation errors during aggregation. To facilitate robust and efficient learning, the correlation matrix is parameterized through a normalized Cholesky decomposition, ensuring positive definiteness and enabling the entire model to be trained jointly through a unified variational objective. Extensive experiments on multiple IMVC benchmarks demonstrate that our method consistently outperforms state-of-the-art approaches across diverse missing-view settings while introducing only a negligible number of learnable parameters. These results highlight the effectiveness of adaptive correlation modeling in variational IMVC, demonstrating the need to go beyond the independence assumption in IMVC. The code is available at https://github.com/zmxu196/ACOVA.
Prototype-based Incomplete Multi-view Clustering has recently attracted increasing attention by exploiting prototypes as semantic anchors for missing-view imputation. However, existing approaches are still limited in three aspects. First, they typically focus on enforcing cross-view prototype consistency, while ignoring view-specific information embedded in prototypes, thus limiting multi-view expressiveness. Second, most methods rely on instance-level contrastive learning that only aligns paired samples across views, failing to preserve cluster-level relational structures. Third, missing-view imputation is usually performed using global prototypes alone, without considering local geometric neighborhood structures, leading to inaccurate recovery of missing representations. To address these limitations, we propose a novel framework termed Structure-aware PrOtotype disentanglement foR incomplete multi-view clusTering (SPORT), which explicitly disentangles shared and view-specific components of prototypes while preserving cluster-level relational structures. Specifically, we decouple prototypes into orthogonal shared and view-specific components, aligning only shared components to capture consensus semantics while de-correlating view-specific components to preserve complementary information. Meanwhile, a structure-aware contrastive learning mechanism is incorporated to explicitly model cluster-level relationships during cross-view representation learning. Furthermore, a hybrid imputation strategy integrates global prototype matching with local neighborhood matching, enabling joint exploitation of semantic prototypes and manifold structures for missing-view recovery. Extensive experiments on six benchmark datasets show that SPORT achieves superior performance over state-of-the-art methods under various missing rates.