管理层收购理论体系的构建及其运用  

The Construction of Management Buy-out (MBO) Theory and Its Application

作　　者：贺宁[1] 

机构地区：[1]广东培正学院会计学系

出　　处：《广东培正学院学报》2005年第3期24-28,83,共6页Journal of Guangdong Peizheng College

摘　　要：本文对处于人力资本理论、公司治理理论和企业并购理论交叉点的管理层收购理论进行了分析,论述了管理层收购对中国企业改革发展的重要意义和作用,介绍了我国尝试运用管理层收购理论完善公司治理结构、建立经营者长期激励制度、提高企业效率的新途径。This paper analyzes the theory of Management Buy-out, which is an area overlapped among Human Reoourcea theory, Corporate Governance theory and Corporate Merger and Acquisition theory. It discusses the significance of MBO in Chinese corporate reform process. It also introduces ways of establishing the management structure, building up long-term motivation system, and improving corporate efficiency.

关 键 词：管理层收购 人力资本 公司治理 并购 

分 类 号：F271[经济管理—企业管理]