摘要
一般认为 ,管理层收购 (MBO)具有股权激励和产权清晰的双重功能 ,其实 ,MB0在其作用机理上同样具有资产整合之功效 ,它符合我国经济体制改革和企业机制转换之需要。目前我国的社会资产正面临着深刻的整合进程 ,而MBO是推进资产结构、资产所有者结构和资产控制者结构转换的有效途径之一。如何让MBO在社会资产整合中发挥其积极的一面 。
It is generally understood that Management Buy-out (MBO) has the dual function of share motivation and property rights clarification. In fact, the MBO, in its mechanism, also has the function of assets integration. This system can meet the demand of the economic system reform and the mechanic transformation of enterprises of China. The MBO is one of the ways to push forward the assets construction, property rights construction and the transformation of the property controller construction. To give full play of this system in the social assets integration, relevant law system arrangement is necessary.
出处
《宁波大学学报（人文科学版）》
2004年第4期119-123,128,共6页
Journal of Ningbo University：Liberal Arts Edition
关键词
管理层收购
资产整合
制度构建
Management Buy-out
assets integration
systematic setup
