机构地区: 广州大学经济与管理学院
出 处: 《暨南学报(哲学社会科学版)》 2006年第5期55-61,66,共8页
摘 要: MBO即管理层收购是近年来被引进我国,作为国有企业改革的方法之一。其在我国国有上市公司的施行始于2000年,在2003年达到了高潮,又在2005年被叫停。然而,由于我国目前存在所有者缺位、股票市场二元结构以及相关法律法规缺失,因此引起其造成国有资产流失的问题的争议,并一度在社会上引发了激烈论战。我国应尽快建立专门的法律规范,完善信息披露制度。 Management buyout introduced to China as one of the methods to reform the state-owned enterprises in 2000 was put intination-wide practice in 2003, and then it was stopped in 2005. There were disputes over the question of loss of state assets as a result of ownership vacancy, dualistic structure of stock market and flaws in correlation laws. This paper is to analyze the financial status and performance data of the state-owned public companies which have finished the MBO process and gives comments and suggestions.
关 键 词: 管理层收购 国有上市公司 国有资产流失 实证分析
领 域: [经济管理]