摘要
员工持股制度是现代企业在劳动关系中广泛采用的"金手铐",但在其发展过程中却存在许多问题,在借鉴西方国家经验的同时,结合我国的实际情况,从法律制度、财政税收、统一管理机构和限制股权流通等四个方面提出了完善我国职工持股制度的建议,引导企业更好地运用职工持股制度调动员工工作的积极性,促进企业更快、又好地发展。
The ESOP is the "golden handcuffs" widely used in labor relations by modern enterprises, but in their development process there are still many problems, the paper referring to the experience of western countries and combining with China's actual conditions, provided the suggestion of pefecting our country's ESOP from the four aspects of legal system, fiscal and taxation, unified management and shareholding restrictions .Then guided enterprises to better use ESOP of mobilizing the enthusiasm of staff, to promote enterprises faster and better develop.
出处
《机械管理开发》
2008年第5期116-117,共2页
Mechanical Management and Development
关键词
职工持股制度
财政税收
法律制度
ESOP Employee Stock Ownership Plan)
Finance and Taxation
Legal system