Nowadays, Management Buy-out (MBO) is a kind of quite controversial enterprises' merging and acquisition way in China.

管理层收购(mbo)是我国目前是颇具争议的一种企业并购方式。

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The cultural conflicts existing in the merging process of enterprises are embodied as value view, managing idea and managing style.

企业并购过程中存在着文化冲突，具体表现在价值观念、经营理念、管理风格方面。

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There are two methods about the arrangement of accountant in the merging of enterprises accepted internationally: purchase and rights and interests gathering(the rights and interests joint).

国际上公认的企业合并的会计处理方法有两种：购买法和权益集合法（权益联营法）。

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