因为大量涉及国有资产,我国的管理层收购较之西方国家在目的、对象、主体和标的等方面均存在差异,所以不能照搬西方国家现成的做法。由于观念束缚、体制缺陷和立法漏洞,我国管理层收购中国有资产流失严重。因此,从立法角度,我国应尽快制定和完善相关的法律法规,为管理层收购创造一个良好的法制环境,使管理层收购有法可依,在保护国有资产的前提下有序进行。 Because a large number of involved state-owned assets, our country’s management buy-out is different from western countries in terms of purpose, object, subject and subject, so we can not copy the ready-made practice of Western countries. Due to the shackles of ideas, the system defects and the loopholes in legislation, China’s management has acquired a serious loss of Chinese assets. Therefore, from a legislative perspective, our country should formulate and improve relevant laws and regulations as soon as possible, create a good legal environment for MBO, make management buyout law-based, and orderly proceed on the premise of protecting state-owned assets.