一、管理层收购的起源和概念上世纪80年代,美国的KKR成就了第一个管理层收购案例。但MBO大约起源于60年代的英国,后才流行于欧美资本主义。其理论研究是从1980年英国诺丁汉大学经济学家Mike Wright教授在研究公司分立和剥离时发现公司资产被卖给管理层而引发的 First, the management of the origin and concept of acquisition 80s of last century, the United States KKR achievements of the first case of management buyout. However, the MBO originated in the United Kingdom in the 1960s and became popular with European and American capitalism. The theoretical study was initiated in 1980 when Professor Mike Wright, an economist at the University of Nottingham, UK, discovered that a company’s assets were sold to management while studying the company’s separation and divestiture