| 管理层收购中国有股权转让价格的辩析 |
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| 引用本文： | 陆满平.管理层收购中国有股权转让价格的辩析[J].上海国资,2004(4):28-30. |
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| 作者姓名： | 陆满平 |
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| 作者单位： | 第一证券有限公司研究所 所长 |
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| 摘 要： | MBO价格低于每股净资产值,其中最重要的一点就是对企业管理层历史贡献的合理补偿,这也是对企业家人力资本价值的承认,是按要素分配原则的体现。
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| 关 键 词： | 管理层收购 股权转让 每股净资产值 价格 |
The Debate of the Transfer Price of State-Owned Stock in MBO |
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| Lu Manping.The Debate of the Transfer Price of State-Owned Stock in MBO[J].Capital Shanghai,2004(4):28-30. |
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| Authors: | Lu Manping |
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| Abstract: | The cause of MBO
price lower than the net asset value is to
reasonable compensation for historic
contribution of enterprise managers,
which is also an acknowledge of
enterpriser's human capital and
embodiment of the rule of distribution
by factors. |
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| Keywords: | MBO Stock Transfer Net Asset Price |
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