基于分享经济理论的员工持股计划模式比较及借鉴

Employee stock ownership plan model comparison and reference based on shared economy theory

从理论上讲,员工持股计划是企业激励机制的一部分。员工持股计划属于长效激励的一种,它起源于美国,主张劳动者不仅有获得劳动报酬的权利,也有作为资本持有者获得报酬的权利。员工持股计划在美国、日本等发达国家都取得了成功,这些国家员工持股计划的发展既有共性,又有各自的特点。为了更好地激励企业员工,我国一些企业效仿西方发达国家的做法,实施了员工持股计划。但由于起步晚,法律法规不完善,存在的问题较多。本文基于分享经济理论比较借鉴国外先进经验,回顾国内发展历史和现状,通过案例分析探讨了我国员工持股计划的管理实践。

Employee stock ownership plan （ESOP）is part of company＇s incentive plans from theoretical view.ESOP, part of long-term incentive mechanism, which originatesfrom America proposes that works should not only enjoy theright to get payment, but also gain benefit as capital holders.ESOPs of some developed countries like Japan and Americahave both common character and differences have earnedgreat success. Some Chinese companies have followed thewestern developed countries to conduct ESOP in a move tobetter motivate employees. However, there still exist a lot ofproblems due to late start and imperfect law. This article mainlydiscusses Chinese companies＇ ESOP practice via cases analysison the basis of the theory of sharing economy, comparisons onoverseas＇ advanced experience and reviews on past ＆currentdevelopment of China.