摘要
本世纪初起源于美国的职工持股制度 ,目前在西方发达国家已成为一种普遍现象。我国职工持股制度起步较晚 ,在实践中存在着许多问题。正确认识职工持股制度在我国股份制改造和经济发展中的重要意义 ,针对实践中存在的问题 ,调整和完善我国的职工持股制度 。
The Employee stock ownership plans (ESOP) was originated from the USA in the beginning of the 20th century.Nowadays it has become more and more universal in the western developed countries.China's ESOP launched very late and still existed many problems in pratice.Therefore,it is very important to recognize the great significance of the ESOP in the securitization reform and economic development in China,and to adjust and perfect China's ESOP in accordance with the problems existed in practice.
