AlthoughMBO exists in both China and western countries, the background and operation are totally different. Currently, the way of p ricingmethods of China’sMBO hasmany defects such as bad p ricing transparency, dissimilated p ricingmotive, unreasonable net asset p ricingmethod and so on. The issues such as the p ricing law of net - assets, the system of special committee, the open tendering system, compensation for contribution of management and un - awkward p rovisions and so on should be studied more thoroughly so that a fairly - p riced mechanism shall be established based on a fairly—app raised method, with equivalent adversaries as structure, adequate market competition as main content, p roper compensation for contribution as the main feature and with p roper subsequent remedialmeasures.