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在国有企业股份改革的过程中,我国企业吸取西方先进管理经验,引进了MBO(management buy-outs,管理层收购)这样的股权变动的形式。然而在我国国有企业实施MBO过程中,往往伴随着国有资产的流失。本文通过对A公司的曲线MBO案例进行分析,指出其存在国有资产流失的风险点,并针对这些问题,向相关部门提出改进建议,以期减少国有资产流失,实现国有资产保值增值。
In the course of the shareholding reform of state-owned enterprises, Chinese enterprises draw on the advanced management experience in the West and introduce the form of equity change such as MBO (management buy-outs). However, during the implementation of MBO by our state-owned enterprises, the loss of state-owned assets often accompanies. This paper analyzes the curve MBO of company A, points out the risk point of the loss of state-owned assets, and proposes improvement suggestions to the relevant departments in view of these problems in order to reduce the loss of state-owned assets and realize the preservation and appreciation of state-owned assets.