摘要
近年来,MBO是我国企业界、学术界及监管部门的一个热门话题。MBO来自国外,在"国退民进"的历史大背景下来到我国。从理论和西方的实践来看,MBO是一种降低代理成本、激励管理层和提高企业绩效的有效方式。然而在我国的运行中,MBO却引发种种公平性问题,逐渐从改革利器变成了众矢之的,最终得到被暂停的命运。
In recent years,MBO is a hot issue of business circles, academia and supervision department of our country. MBO came from foreign countries and introduced to our country under a special background. According to the theory and western practice, MBO was proved an effective way to reduce agency cost,encourage administration and improve enterprise＇s performance. But in the operation of our country,MBO causes all sorts of fairness questions,has turned from reform edge into a black sheep gradually, suspended finally.
出处
《价值工程》
2009年第1期149-151,共3页
Value Engineering
关键词
管理层收购(MBO)
国有资产流失
国企改革
management buy-out （MBO）
losing of state-owned asset
reform of state-owned enterprises
