摘要
管理层收购(MBO)逐渐成为我国企业并购重组的一种新潮流,表明上市公司越来越重视股权激励对完善公司治理结构和企业可持续发展的积极作用。由于国内上市公司MBO实际操作过程中与国外发展成熟的MBO相比存在诸多差异,应深入探讨我国上市公司MBO的特点及其完善措施。
Management Buy-outs (MBO) is becoming a modern trend of merging and reorganizing of business enterprises in China. The listed companies pay more and more attention to the positive functions,i, e. , the encouragement of shares in perfecting the management construction and in keeping on the development of company. Some juvenility was exploded in the local MBO through the analysis on a practical sample,so a certain measure should be taken to perfect it.
出处
《华南金融研究》
2003年第2期68-71,共4页
South China Financial Research
