美国员工持股计划分析及对我国的启示

On the U.S. Employee Stock Ownership Plan and Its Inspiration to China

员工持股计划起源于美国,也称为“员工持股制度”,是一种由企业员工拥有本企业产权的股份制形式。员工持股计划在改善劳资关系中发挥了极其重要的作用。本文在员工持股计划的历史演进的基础上,剖析了美国的员工持股计划运用状况和效用。通过比较分析,提出了对我国国有企业改革的一些启示,从而为进一步完善现代企业治理结构提供了一种视角。

Employee Stock Ownership Plan,which is also known as the 'ESOP',originated in the United States.According to it,the employees of a business enterprise enjoy the ownership of its stock.Employee Stock Ownership Plan has played an extremely important role in improving labor relations.Based on the historical evolution of the 'ESOP',the paper tries to analyze how it is employed in the United States and what the effects will come.Some inspiration from it is put forward for the reform of China's state-owned enterprises to improve their governance structure.