杠杆收购起源于美国,随后风行于北美和西欧,并在世界范围内日益盛行起来。本文拟从我国杠杆收购模式的发展视角,论述我国引入杠杆收购模式的必要性、可行性,及其发展过程中所面临的问题及相关的对策与建议,希望对我国企业实行杠杆收购具有一定借鉴作用。 Leveraged buyouts originated in the United States, and then prevailed in North America and Western Europe, and became more prevalent around the world. This paper intends to discuss the necessity and feasibility of introducing LBO in China from the perspective of the development of LBO in China and the problems and countermeasures and suggestions it faces in the process of its development and hopes to draw some lessons from the leveraged buyouts of Chinese enterprises effect.