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管理层收购(MBO)作为一种优化公司治理结构、降低代理成本、充分发挥企业家才能、提升公司财务绩效的有效途径,科学、合理地应用于我国上市公司中,可以使我国上市公司在竞争日益激烈的市场环境中良好生存与发展。在社会经济不断发展的今天,为了推动我国上市公司资金重组,合理配置资金,将MBO合理引入是非常必要的。本文从概述MBO展开,重点分析我国上市公司管理层收购(MBO)财务绩效,对我国上市公司MBO实施的特点及存在的问题进行深入探讨。
As an effective way to optimize corporate governance, reduce agency costs, give full play to entrepreneurial talent and improve the financial performance of the company, MBO can be applied scientifically and reasonably to listed companies in our country, In an increasingly fierce market environment, good survival and development. In the continuous development of social economy, in order to promote the capital reorganization of listed companies in our country and allocate funds rationally, it is very necessary to introduce MBO reasonably. This article begins with an overview of MBO, focusing on the MBO financial performance of listed companies in China, and discusses in depth the characteristics and existing problems of the MBOs of listed companies in our country.