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职工持股法律制度的若干问题研究 被引量:2

Research on Some Problems of the Employee Stock Ownership Plan
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摘要 职工持股制度(简称ESOP或ESOPs)从20世纪50年代中期开始,在西方国家特别是美国和日本普遍推行,它已成为企业中一个重要的制度。文章针对职工持股法律制度的具体问题进行了分析。首先,对职工持股制在实践中的若干具体问题的探讨,集中于职工持股制度适用的企业和职工范围、职工股占总股本的份额、职工购股资金、预留股的设置、职工股的流转等问题的讨论。其次,对中国职工持股制度中问题提出了立法建议。 The paper focuses on the some specific problems of the employee stock ownership plan (ESOP). First of all, it studies some specific problems of the employee stock ownership plan (ESOP) in practice, such as; the scope of enterprises and their employees that the employee stock ownership plan (ESOP) studied in the paper, the ratio of employee share in the overall share, the purchasing capital, the setting of the previous shares, circulating of the state share and the share type. Secondly, it analyses the detectives and focal points of the operatic in the employee stock ownership plan (ESOP), and puts forward the design and concept-designing the employee share in the way of the trust scheme.
出处 《经济与管理》 2005年第1期73-76,共4页 Economy and Management
关键词 职工持股 职工持股会 预留股 总股本 employee stock ownership plan employee stock ownership committee previous share overall share
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参考文献2

  • 1亨利·汉斯曼著 于静译.企业所有权论[M].北京:中国政法大学出版社,2001..
  • 2彭晋.美国职工股份制及其对我国实践之借鉴意义[J].国际商法论丛,1999,(1).

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