职工持股是市场经济发展的内在制度要求——关于企业职工持股的几点理论思考

ESOP——Inherent Need to Development of Market Economy

职工持股制度的发展,对传统的物质资本所有者最有资格拥有企业所有权的观念提出了挑战。职工持股是人力资本的产权特性被发现和重视的产物,是人力资本的专用性投资得到社会承认的结果,是企业风险从物质资本所有者向人力资本所有者转移的制度要求。职工持股体现了物质资本与人力资本相互融合、共同发展的现代企业制度特点。

Development of ESOP has challenged the traditional ideas about ownership of enterprises, which proves that the enterprise human capital has obtained the acknowledgement of society. And ESOP reflects the inherent need to development of market economy and the tendency of fusion of material capital and human capital.