我国企业产权制度改革中推行MBO刍议  

Remark on Execution of MBO in Chinese Enterprise Property Right Reform

作　　者：祁非凡[1] 张志[1] 张耀中[1] 

机构地区：[1]中央财经大学会计系,北京100081

出　　处：《武汉理工大学学报（社会科学版）》2003年第5期532-535,共4页Journal of Wuhan University of Technology:Social Sciences Edition

摘　　要：产权制度转换是我国经济发展中的重大变革。MBO为我们提供了一条新的思路,它能较好地促进产权明晰,降低代理成本,提高生产力。在我国现存条件下,推行MBO必须解决好股权定价、融资及相关财务信息披露问题,否则很可能会成为新的利益侵占甚至腐败之源。同时,还应不断地健全立法,加大执法力度,才能使MBO成为阳光下的制度,真正为改革实践服务。Property right transformation is the hard nut of national economical reform.MBO maybe provides us a good way for decreasing agency cost and enhancing productivity.In current situation,however,we must firstly settle some problems such as asset pricing,finance,financial information expression,or else it may become another source of corruption.Only establishing relative laws and strengthening execution of them can make MBO serve reform practice well.

关 键 词：产权制度改革 MBO 三公原则 

分 类 号：F271[经济管理—企业管理]