市场评估法和收益评估法反映了企业价值的实质,而成本评估法一般会低估正常企业的实际价值。我国一些国有企业在MBO实践中转让价格过低,导致企业收购者对国家和民众的剥削。应当采取有效措施制止在MBO过程中剥削的发生,引导国企产权改革健康推进。 The market valuation method and the income assessment method reflect the essence of the enterprise value, and the cost assessment method generally underestimates the real value of the normal enterprise. Some state-owned enterprises in our country transfer the prices too low in the practice of MBO, leading to the exploitation by the business acquirers to the country and the public. Effective measures should be taken to stop the exploitation in the process of MBO and guide the reform of property rights of state-owned enterprises to promote healthily.