摘要
分析了职工持股的作用,指出了我国今后职工持股制度发展应重点推行普通员工持股、利润分享计划和员工所有制三个主流模式,加快职工持股制度的立法工作,加强国家对职工持股制度的财政税收支持和金融支持。
The thesis analyzes the functions of employee stock ownership, and suggests that we should mainly promote three major ESOP models (the common employee stock ownership plans, profit-sharing ,and the employee ownership) in our country from now on, speed up legislation of the ESOPs, and also increase the national financial support and tax deduction for the ESOPs.
出处
《山东工商学院学报》
2008年第5期51-55,共5页
Journal of Shandong Technology and Business University
关键词
员工持股
利润分享
员工所有制
the employee stock ownership plans (ESOPs)
profit-sharing
the employee ownership