作为现代公司治理很重要的一个话题,近几年MBO在中国受到广泛关注,特别是郎咸平教授把矛头指向了MBO,引起对中国的MBO的争议。“国企改革不是缺乏激励机制,最大的问题是不能用严法推广信托责任,职业经理人在打劫国家财富。”郎咸平明确提出这一观点。他认为,国企做好是应该的,是职业经理人的责任。如果企业职业经理人干着干着把企业做成他个人的了, As a very important topic of modern corporate governance, MBO has drawn much attention in China in recent years. Especially Professor Lang pointed to the MBO and caused controversy over MBO in China. “The reform of state-owned enterprises is not lack of incentive mechanism, the biggest problem is that we can not use strict law to promote the responsibility of trust, professional managers in the robbery of state wealth.” Lang Xianping made this view. He believes that state-owned enterprises should do a good job, is the responsibility of professional managers. If a professional manager of a company is doing his business,