混合所有制企业员工持股计划财务问题探讨

Financial Issues Inquiry of Employee Stock Ownership Plan in Mixed Ownership Companies

"允许混合所有制经济实行企业员工持股",这是在国企混合所有制改革中,政府对其在员工利益分配方面所给予的一项政策。混合所有制企业推行员工持股计划应坚持全员均可持股的指导思想,但不能搞绝对化和平均化,特别是须对员工持股计划中所涉及的有关财务问题进行探讨,包括各类员工持股的参与比例、资金来源、产权问题、股份来源、持股期限、风险防范以及员工持股信息披露内容等。

Allowing mixed ownership enterprises employee shareholding is a policy that the government promises and guideline of employee benefit allocation in mixed ownership reform of state-owned enterprises. Mixed ownership enterprises to implement employee stock ownership plan should adhere to the guiding ideology for all staff shareholding, but to avoid the absolute and average. In particular, consider about relevant financial problems involved in employee stock ownership plan, such as the proportion of all kinds of employee shareholding, sources of funds, property rights, stock sources, holding period, risk prevention, employee stock ownership information dis- closure content and so on.