上市公司MBO中作为收购者的管理者和作为出让者的公司股东,由于各自所处的地位及专业程度的限制,常使得收购价格难以协调。因此,MBO的评估定价问题是进行MBO需要考虑的重要因素。本文选取我国证券市场中的部分案例,分析和研究了上市公司MBO定价时采用的模式和存在的问题,并提出了结论和建议。 The manager of the listed company MBO as the acquirer and the shareholder of the company as the transferor often make it difficult to coordinate the purchase price due to their respective positions and professionalism. Therefore, the MBO evaluation pricing problem is an important factor to be considered in MBO. This paper selects some cases from the stock market of our country, analyzes and studies the mode and existing problems in MBO pricing of listed companies, and puts forward the conclusions and suggestions.