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本文从管理层收购的财务绩效方面来考察MBO在我国的操作情况,目的是验证管理层收购能否提高公司的财务绩效,并针对其中存在的问题提出相应的解决对策。研究表明:MBO在短期内没有改善公司的财务绩效,反而使其显著恶化;但从中长期来看MBO能够缓慢地改善公司的财务绩效。
This article examines the operation of MBO in our country from the aspect of MBO’s financial performance. The purpose of this paper is to verify whether MBO can improve the financial performance of the company, and propose corresponding solutions to the existing problems. The research shows that MBO can significantly deteriorate the financial performance of the company in the short run, but MBO can slowly improve the company’s financial performance in the long run.