美国职工持股计划的实践与启示

Practice and Enlightenment of American Employee Stock Owrrership Plans

职工持股计划(EMPLOYEE STOCK OWNERSHIP PLANS简称BSOP)是一种新型的产权激励制度,介绍了美国标准ESOP的制度设计,分析了ESOP在美国的实践和绩效情况,并在此基础上提出了美国ESOP对我国的借鉴意义。

Employee stock ownership plan is a new stimulation of proper right. In this peper, we have introduced a system design of American standard ESOP and Analyse its practice and achievement and its significance to our country.