毕业设计（论文）--以A公司为例分析国有企业MBO存在的问题.docVIP

本科生毕业论文 以A公司为例分析国有企业MBO存在的问题 院系名称 会 计 学 院 姓　名 　　号 专　　业 指导教师 2012年月日摘 要 管理层收购(Management Buy-out，简称MBO)兴起于20世纪70年代的欧美国家。自2002年以来，管理层收购作为一种特殊的企业并购形式和全新的国有企业改制方式被我国的国有企业广泛采用，并且该方式在调整国有经济结构，优化国有资产配置，降低代理成本，加速中小企业改制，提高管理层的积极性和经营管理水平，以及促进中国企业家阶层的成长等几个方面有着十分重要的意义。 本文在借用国内外管理者收购的相关研究文献的基础上，以A企业的管理者收购为例，对国有企业管理者收购进行了简要的分析。本文从我国国有企业MBO的现状与问题入手，对这些问题提出了自己的见解。我国引入MBO是为了帮助完成国有资本的退出和对企业激励机制的一次创新，我们肯定MBO作为国有企业产权改革途径的正确性，而且要不断完善此制度，使其更好地服务于国企改革和中国经济的发展。 关键词：国有企业股权转让； MBO；问题；解决措施  Abstract Management buyouts (Management Buyout, referred to as MBO) in the 1970s, emerged in Europe and the United States. Since 2002, MBO is a kind of special form of corporate mergers and acquisitions and new reform of state-owned enterprises is the state-owned company of our country widely adopted, and the manner in which the adjustment of state-owned economic structure, optimize state-owned asset allocation, reduce acting cost, accelerate small and medium-sized enterprises, improve the management initiative and management level of the enthusiasm, and promote Chinese entrepreneur stratum grow and so on several aspects has very important significance. In this paper, on the basis of the relevant research literature to borrow at home and abroad managers acquired，the example of the A company MBO，A brief analysis of management buyouts of state-owned enterprises. This article from the status of state-owned enterprises in China MBO problems, we put forward their own views on these issues. China to introduce MBO to help complete the withdrawal of the state-owned capital and incentive mechanism of enterprises for the innovation, we are sure MBO as the state-owned enterprise property right reform way is correct, but also to continue to perfect the system, make it better serve the state-owned enterprise reform and economic development in china. Keywords：Equity ransfer Of State-owned Enterprises；MBO；uestion；Solution 目 录 1．引 言 1 2．国有企业管理层收购的基本理论 2 2.1核心概念界定 2 2.2 管理层收购的动因 2 2.3 管理层收购的历史起源