The main opinion of the paper is as followings . although there are some adverse effects in the current mbo , it can be eliminated . the standa rdization of the operation of mbo could guarantee the benefits of the nation and the broad shareholders , and could make the mbo done by management more legal in the practical manipulation 通过本文的研究，笔者认为，虽然目前国内mbo在操作实践中出现了不少问题，但随着相关制度设置及操作方式的规范与完善，将使国内mbo进入一个良性发展的轨道，并最终得到社会与管理层的认可。
Characteristic carries out a class with respect to the operation that is them , special practice operates base , and operation practice class occupies 45 , can accomplish fundamental theory and the organic union that practice mastery of a skill or technique truly , facilitating understanding and master , percent of pass also has assure 特色就是他们的操作实践课，有专门的实践操作基地，而且操作实践课占到45 ，能够真正做到基础理论和实践技能的有机结合，便于理解和把握，通过率也有保证。
It is divided into six parts as follows : part one states the fundamental issues of the mbo mechanism involving its concept , characteristics , method as well as economic and social significance ; part two introduces the standard practice of the mbo mechanism abroad and refers to its potential international development ; with china as the background , part three discusses the state of art of the mbo mechanism , and the gap between the mbo practice in china and its international routines ; part four analyses a series of system obstacles existing in the current practice of the mbo mechanism in china , including : system constraints , market constraints , interests convertibility mechanism , mbo monitoring mechanism , as well as its drawbacks on protecting the interests of medium or small stockholders ; part five draws a conclusion to the dissertation by referring to the potential of the mbo mechanism in china 全文共分六部分：第一部分阐明有关管理者收购的基本制度内容，包括管理者收购的概念、特征、方式及其经济和社会意义；第二部分介绍了国外在管理层收购操作实践上的规范做法，指出管理层收购在国际上的发展趋势；第三部分讨论了在我国特定的背景下，管理层收购实施现状及我国管理层收购实践与国际惯例的差异；第四部分分析了在我国目前实施管理层收购所存在的一系列制度障碍，包括：制度约束、市场约束、利益兑现机制、管理层收购监督制约机制和管理层收购实施的中小股东利益保护机制方面的缺陷。
Especially consider the comprehensive effects of carrying this plan , try to bring the best results to every aspects which this scheme involved at last , to made a appraisal on this stimulate - control scheme . this stock company asked a professional consulting firm to design a questionnaire , then made a large scale survey in the employees of this company , the questions in this questionnaire are the conceptive questions that attitude and realize concerning to the scheme 论文研究成果主要是应用于公司的具体操作实践,具有现实指导意义。讨论了上市公司推行股权激励计划的可能性和必要性,分析了推行计划时公司应该考虑的内外部经济、社会等环境因素,尤其需要考虑方案实施的综合效益,兼顾公司上下各个层面的利益,在方案的设计上力求达到多赢的效果。
