中美员工持股制度的产生、发展及差异分析

An Analysis of the Emergence, Development of U.S. and China's Employee Stock Ownership and Their Differences

美国的员工持股制度萌芽于19世纪后期。1974年以后,员工持股制度在美国发展迅速。进入90年代后,员工持股制度步入稳步发展时期。中国的员工持股制度萌芽于19世纪上半叶。1930年代宋卿在其公司中积极提倡并实践他的"工人股东化"的设想。1980年代初,在我国出现了股份合作制。1992年以后,我国的员工持股制度逐渐走向规范、成熟。

The U.S. Employee stock ownership emerged in the late of 19th century. Louis Kelso and other people explored it in the late of 1950's again. After 1974, ESOP developed very quickly in the U.S.,and stepped into a steady development stage since 1990. China's employee stock ownership emerged in the first part of 19th century. In 1930's, Song Feiqing advocated and practiced his tentative plan of 'Let the employees become shareholders'. In the early 1980', Share Cooperative System emerged in China. After 1992, especially after the 'Corporate Law' issued in 1994, China's employee ownership eventually tends to be standard and mature.