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