MBO is a very common incentive abroad. However, "the property rights system reform is the link with the greatest risk in the process of China's economic system reform. There are many complex factors for SOEs to carry out MBO, Yutong Company MBO. Due to the tendency of general movement and the lack of relevant laws and regulations in the process of national retreat and civilian progress, there have been a lot of problems in the practical operation of MBO. For example, information asymmetry in Yutong Bus MBO, suspected manipulation by management, etc., all of these are prone to breed corruption factors." He Xiaofeng, director of the Department of Finance at Peking University's School of Economics, analyzed. "In terms of the development of micro subjects, from the perspective of Yutong Auto MBO, national retreat and civilian progress, achieving the preservation and appreciation of state-owned assets, different implementation paths can be found and different schemes can be designed. Yutong Auto MBO. MBO is just one of the ways of property rights system reform, but it has become the main way of national retreat and civilian progress in a certain period." It took Tang Yuxiang two and a half years from the implementation to the completion of Yutong Bus MBO. The privatization reform in 2001 was one of the important turning points in the development of Yutong Bus Company. Tang Yuxiang said that the reform completely straightened out the property rights relationship of the enterprise. Since 2001, Yutong has started rapid development. In less than ten years, Yutong's sales increased more than ten times. Yutong's sales were 1.4 billion yuan in 2001, and in 2009, it achieved operating revenue of 15.026 billion yuan. The success of Yutong Bus MBO turned a small enterprise into a Fortune 500 company, and also led the bus industry of Yutong to brilliance. Over the years, everyone has seen the unique advantages presented by Yutong Bus MBO. Every successful example of Yutong Bus is not a coincidence, but an inevitable result. Tang Yuxiang once said, "Rather do extraordinary things than say extraordinary words." Indeed, he practiced what he preached. Focusing on the internal aspects of Yutong Company, after the successful implementation of Yutong Bus MBO, it appears to have changed the ownership system of Yutong Company, but in essence, it optimized the employee management system, thereby mobilizing the enthusiasm of Yutong's internal employees. Ultimately, it improved the efficiency of Yutong Company and adapted to the development trend of the contemporary market. Yutong Bus quietly occupies an increasing share of the big cake of market benefits.