摘要
在我国管理层收购过程中,定价是核心问题。目前我国法律规定以每股净资产作为MBO的定价底线;但从实践过程来看,影响我国MBO定价的因素复杂,以每股净资产为定价标准并不是一种科学公正的方法,因而应采取各种措施使MBO的定价走向市场化运作。
In China, pricing way is the core problem in the process of management buy-out. This paper argues that because of the complicate facts, it is not reasonable of the present pricing way which is decided by the Net Asset Per Share. As a result, some regulations should be taken to make a scientific pricing way of MBO.
出处
《价值工程》
2006年第6期107-109,共3页
Value Engineering
关键词
管理层收购
定价
国有企业
management buy-out （MBO）
pricing
country-owned enterprises
