我国上市公司MBO问题的研究VIP免费

我国上市公司MBO问题的研究郭晋(经济管理学院会计系会计学2008-01班山西省太原市030024)【摘要】管理层收购(Management-Buy-out，简称MBO)，是指目标公司的经理层或管理者利用借贷融资控制或买断公司的股份，已达到改变公司的资产结构、所有者结构和控制权结构，使公司原经营者变成企业所有者的一种收购行为。由于管理层收购在激励内部人员积极性、降低代理成本、改善企业经营状况等方面起到了积极的作用，因而它成为20世纪70-80年代流行于欧美国家的一种企业收购方式。对中国企业而言，MBO最大的魅力在于能理清企业产权，实现所有者回归，建立企业的长期激励机制，这是中国MBO最具鲜明的特色。【关键词】管理层收购上市公司激励机制国有资产目录文献综述································································································1一、选题背景及意义········································································-5-（一）选题背景··············································································-5-（二）选题意义··············································································-5-二、国内外研究动态········································································-6-（一）国内外发展的历史及现状·························································-6-（二）国内外理论···········································································-9-三、论文研究的基本框架和内容·······················································-11-（一）论文提纲及各部分内容间的逻辑关系········································-11-（二）拟采用的研究方法与手段·······················································-11-四、预计创新点或有见解的工作·······················································-12-五、论文完成的计划与进度安排·······················································-12-六、参考文献···············································································-12-论文·································································································-15-一、MBO的概述···········································································-16-（一）MBO概念···········································································-16-（二）MBO的特点分析····························································...