在 企业改革上已不存在实施ＭＢＯ(管理层收购 )的任何障碍　我国的企业改革已深入到如何对待企业家的报酬和企业家激励与约束机制建立的深层次问题。这也是造就一大批优秀企业家阶层和加快企业家队伍成长最迫切需要的。而在这方面 ,我们既有理论上的突破 ,也有实践上的探索 , There is no obstacle to the implementation of MBO (MBO) in the reform of the enterprises. The reform of our enterprises has gone deep into the deep-seated problems of how to treat the remuneration of entrepreneurs and the establishment of entrepreneurial incentive and restraint mechanisms. This is also the most urgent need to create a large number of outstanding entrepreneurs and to speed up the growth of the entrepreneurial ranks. In this regard, we have both theoretical breakthroughs, but also practical exploration,