美国员工所有制发展现状分析

本文对美国员工所有制的发展现状按计划类型、公司类型和计划规模进行了比较分析。同时 ,对员工持股计划与多样化养老金计划的关系进行了探讨。结果表明员工持股计划是对多样化养老金计划的补充而不是代替。

This paper compares and analyzes the present situation of employee ownership in the United States by plan type,company type and size of plan.At the same time,the relationship between employee stock ownership plans and diversified pension plans is discussed.The results indicate that ESOPs tend to supplement rather than substitute for diversified plans.