从国外管理层收购(MBO)的实践中发现,管理层收购在激励内部人积极性、降低代理成本、改善企业经营状况等方面起到了积极的作用。从长远角度看,它对我国国有企业产权结构调整、提高经营管理效率以及社会资源优化配置都有着重大的意义。本文从会计角度出发分析我国管理层收购中存在的一些主要问题。 From the practice of foreign MBO, we found that MBO played a positive role in motivating the enthusiasm of insiders, reducing agency costs and improving business performance. In the long run, it is of great significance to the adjustment of property rights structure of state-owned enterprises in our country, to the improvement of management efficiency and the optimal allocation of social resources. This article analyzes some major problems in MBO of our country from the accounting angle.