摘要
我国职工持股及相关法制走过了一条与西方职工持股的一般路径不同的道路。在其曲折而独特的演进过程中,企业的融资需求居于主要动因地位,工会或职工持股会、股份合作制、职工间协议等多种持股形式纷出,但均不同程度地缺乏被现代企业制度和资本市场法制接纳所需的规范性,造成职工持股无以登记、难以入市、乏章可循,致其在法律的灰色地带中积累了危害公司治理结构、滋生利益输送等弊病。为此,要在检讨各种持股形态的基础上为职工持股提供规范出路,引导职工持股清除积弊、走上良性发展的道路。
China's Employee Stock Ownership Plans (ESOP) and related legislation have taken a path distinct from the the general theories of Western countries. Among this distinct path's twists and turns, we can see the characteristic that it mushroomed for solving the enterprises' financing difficulties, the lack of legality in modern enterprise system and capital market behind the various forms including Unions or ESOP Association, Stock-cooperation and inter-workers agreements, resulting in difficulties in registration, listing and law application, besides the accumulated defects bestowed by its historical inhabitancy in the gray area, such as tunneling practices and hazards to modernized corporate governance structure. Now we should provide a normative way out for the ESOP and correct the abuses for the purpose of promoting the sound development of China's ESOP.
出处
《湖南城市学院学报》
2013年第4期53-57,共5页
Journal of Hunan City Univeristy
关键词
职工持股
法律
企业改制
股份制
Employee Stock Ownership Plans
law
restructuring of China's enterprise
rectification of employee stock