杠杆收购(Leveraged Buy-out,LBO)是指公司或个体利用自己的资产作为债务抵押,收购另一家公司的策略。为实现全面建设小康社会的经济目标,深化改革、不断创新成为整个社会各个行业发展规划的重中之重。在优化产业结构,协调平衡资源分配的在大势所趋之下,杠杆收购起到了优化产业结构,优化资源分配的作用,因此在国内市场变得越来越流行。 Leveraged Buy-out (LBO) is the strategy by which a company or individual uses its own assets as a debt mortgage to acquire another company. In order to realize the economic goal of building an overall well-to-do society, deepening reform and making constant innovations have become the most important task in the development planning for all industries in the society. Under the general trend of optimizing industrial structure and coordinating the balance of resource allocation, the leveraged buyout has played an important role in optimizing the industrial structure and optimizing the distribution of resources. Therefore, it has become more and more popular in the domestic market.