试论杠杆收购

On the Leveraged Buy-out

杠杆收购是一种以金融杠杆(财务杠杆)为重要工具的企业收购行为,具有与其它的并购行为不同的内质。杠杆收购包括融资结构、融资工具、收益来源等内容。

Leveraged Buy-out (LBO)is the kind of M&G for the company as th e important tool of the leveraged finance.There are some different qu alities in LBO with the other kinds of M&G.LBO involves the structure and the tool of financing and the resourc e of the income etc.