我国职工持股的法律构建

The Concept of China's employee Stock Ownership System

改革开放之初,职工持股在我国企业的股份制改革中扮演了重要的角色。近年来,其作用又重新被人们所认识,证监会主导的《上市公司员工持股计划管理暂行办法》正在征求意见中。关于职工持股组织的性质,理论和实践中都处于模糊不清的状态,以至于职工持股的发展一度遭受挫折。法律应当明确职工持股组织的民事主体地位,进而使各项相关制度得到完善。

At the beginning of reform and opening-up, the employee stock ownership played an impor- tant role in China＇s enterprise restructuring. In recent years, its value has been rediscovered, and the ＂In- terim Measures for the administration of listing Corporations＇ Employee Stock Ownership Plan＂formulated by CSRS is under consultation. The nature of ESOP organizations is in the fuzzy state both in theory and practice, so that the development of ESOP had suffered a setback. The law should make clear the civil subject status of ESOP organizations, and then make the system related perfect.