The essay construes the existing surroundings and developing impetus of MBO after introducing its history of the development.This essay also consists of Pricing andFinancing, two key factors of MBO.

• 本文从介绍MBO的形成和发展入手,分析了MBO的实质以及MBO生存和发展的土壤和动力,本文同时对定价和融资这两大MBO的关键要素做了进一步剖析。