摘要
MBO是西方市场经济国家众多并购工具之一,其理论解释是所谓委托——代理问题。MBO的适用范围有其 特定性,主要适用于资产分拆、重组等领域。我国至今还没有专门针对MBO的特定法律,现有的相关法律、政策 对MBO主体法律地位的确定、MBO融资政策和MBO的定价等问题存在较多的障碍和不协调。
MBO is one of the M & A means in the western countries of market economy, which is theoretically defined as trust and agency. It especially applies to assets disconnection and re-fabrication. China now has no specific laws in connection with MBO, therefore many obstacles and in-coordination remains in the establishment of MBO as main body in law, MBO financing policy and MBO pricing, ect.
出处
《安徽商贸职业技术学院学报》
2004年第1期15-17,10,共4页
Journal of Anhui Business College
