| 管理层收购(MBO):一般含义和特殊含义--兼评超产权论的管理层收购模型 |
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| 引用本文： | 徐风华,王俊杰. 管理层收购(MBO):一般含义和特殊含义--兼评超产权论的管理层收购模型[J]. 山西财经大学学报, 2006, 28(2): 74-79 |
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| 作者姓名： | 徐风华 王俊杰 |
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| 作者单位： | 1. 西南科技大学,经济管理学院,四川,绵阳,621000
2. 中央财经大学,商学院,北京,100081 |
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| 摘 要： | 在一般含义上，MBO是通过改变产权结构，提高绩效的产权交易手段和资本运作方式进行的，转型国家MBO具有效率提高和财富转移的双重特征。企业家人力资本补偿使MBO具有在中国的特殊含义。智力资本出资是时代赋予MBO的新内涵。超产权论的MBO模型脱离了MBO的基本含义和它在中国的特殊含义。
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| 关 键 词： | 管理层收购 产权交易 智力资本 超产权论 |
| 文章编号： | 1007-9556(2006)02-0074-06 |
| 修稿时间： | 2006-02-14 |
MBO''''s Common and Special Meanings--Affixation Comment on MBO Model Based on Over Property Right Theory |
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| XU Feng-hua,WANG Jun-jie. MBO''''s Common and Special Meanings--Affixation Comment on MBO Model Based on Over Property Right Theory[J]. Journal of Shanxi Finance and Economics University, 2006, 28(2): 74-79 |
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| Authors: | XU Feng-hua WANG Jun-jie |
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| Abstract: | Commonly,MBO is property right dealing measure by changing property right structure to improving performance,as well as capital wielding measure.MBO takes on characters both improving performance and transferring wealth in changing type countries.In China,MBO takes on special meanings including compensating for enterpriser's human capital etc.Taking intellect capital as capital is MBO's new connotation.MBO model based on over property right theory deviates its basic meanings and special meanings in China. |
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| Keywords: | MBO property right deal intellect capital over property right theory |
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