MBO作为企业杠杆收购融资的一种方式,在优化公司治理结构、管理层激励等方面被寄予厚望。中国的MBO历史不长,但已成为我国企业资产重组和资源重新配置的重要新途径。本文在阐述MBO的概念和目标的基础上,根据分析我国开展管理层收购的现状并与国外先进经验对比,提出相应的对策和建议。 MBO, as a way of financing for corporate leveraged buyouts, has high hopes for optimizing corporate governance structure and management incentives. MBO in China has not long history, but it has become an important new way for the reorganization of corporate assets and the reallocation of resources in our country. Based on the concept and goal of MBO, this paper analyzes the status quo of MBO in China and compares it with the advanced experience of other countries, and puts forward corresponding countermeasures and suggestions.