MBO可以有效提高企业的经营业绩，挖掘企业的资源潜力，为社会带来更多财富。
由于制度的不完善和市场的不成熟，MBO 在中国目前实行的条件还不充分，在推进国有企业改革的过程中，我们应该在客观的基础上给予评价,解决可能会出现的问题，发挥其优势。
本论文先概括了管理层收购的概念和管理层收购实施的特点，然后从中国管理层收购的具体情况出发，并与美国的管理层收购进行比较，分析两者之间的差异，指出中国管理层收购存在的收购主体不具有合法性，收购价格确定存在问题，资金来源缺乏规范性，操作过程不透明，信息披露不全，内部人控制问题，绩效问题以及产生的影响，并结合中国的国情给出切实的建议。
关键词：管理层收购 比较 问题 启示
ABSTRACT
MBO can improve enterprise performance effectively, develop the resource potential of enterprises, create more wealth for society. Because of the imperfect system and immature market, the current conditions are not yet fully implemented in China. When the state-owned enterprise reform process , We should evaluate MBO objectively,to solve the problem that may occur, play to its advantages.
This thesis first outlines the concept of management buyouts and the characteristics of management buyouts, and then compare Chinese MBO with American MBO, pointing out that MBO in China has lots of problems. Such as illegal acquisition of the main, questions to determine the existence of price, the lack of normative sources of funding, lack of transparency in the process, incomplete disclosure of information, internal control problem, performance problem, as well as the influence of these. Give practical recommendations on basis of China's national conditions.
Key Words：MBO , Comparison ，Problem , Inspiration
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