Leverage-Buyout is a kind of business innovation of investment bank, the essence of which lies in it's the buyout by bearing debts and its key financial tools are liability capital. Owing to the fact that lacking the capital has become the important cause of limiting annexation and reorganization of enterprises during enterprise reforms, the article analyses the general financial framework arrangement and the purpose of the article is to provide some LBO financial tools suitable to our enterprises and economic environment, associating with real facts of our country. |