本文選題：員工持股計(jì)劃　切入點(diǎn)：持股載體　出處：《中國(guó)社會(huì)科學(xué)院研究生院》2017年碩士論文

【摘要】：在員工持股制度的發(fā)展史上,美國(guó)的員工持股計(jì)劃作為員工持股制度的標(biāo)準(zhǔn)模式,對(duì)于世界各國(guó)的員工持股制度均產(chǎn)生了一定影響。而我國(guó)早期的員工持股制度是借鑒美國(guó)的員工持股計(jì)劃而建立的,但我國(guó)早期的員工持股實(shí)踐中卻與美國(guó)的員工持股計(jì)劃關(guān)系并不緊密。本文通過(guò)分析美國(guó)員工持股計(jì)劃的運(yùn)作模式,并以時(shí)間線為軸,對(duì)我國(guó)員工持股制度的發(fā)展歷史進(jìn)行梳理,對(duì)于二者之間的模式建構(gòu)與發(fā)展歷程進(jìn)行簡(jiǎn)要對(duì)比。我國(guó)的員工持股制度發(fā)源于20世紀(jì)80年代的改革開(kāi)放時(shí)期,有其獨(dú)特的歷史背景,以致于早期的員工持股實(shí)踐的目的多是籌集資金,進(jìn)行企業(yè)改制,所以難免在實(shí)踐中出現(xiàn)強(qiáng)制入股,員工分?jǐn)倢?dǎo)致的平均主義。隨著經(jīng)濟(jì)體制改革的深入,員工持股也在曲折中發(fā)展,內(nèi)部員工持股的投機(jī)性基本脫離了員工持股制度本身的長(zhǎng)期投資性與福利性,甚至在極端情形下成為國(guó)有企業(yè)改革中瓜分國(guó)有資產(chǎn)的工具。職工持股會(huì)與工會(huì)持股的興起,將我國(guó)的員工持股制度逐漸引向正途,此時(shí)的員工持股載體快速發(fā)展,并結(jié)合我國(guó)企業(yè)的實(shí)際情況而做出相應(yīng)調(diào)整,只不過(guò)員工持股的具體安排發(fā)展停滯,基本依靠企業(yè)自我探索,以致于單純的持股載體無(wú)法承載整個(gè)員工持股制度的發(fā)展,我國(guó)的員工持股制度在20世紀(jì)末戛然而止。進(jìn)入21世紀(jì)以來(lái),我國(guó)的市場(chǎng)經(jīng)濟(jì)建設(shè)進(jìn)入新的階段,員工持股制度作為能夠吸引人才,推進(jìn)企業(yè)發(fā)展的重要企業(yè)制度再次成為焦點(diǎn)。由于我國(guó)的員工持股制度受制于企業(yè)類型的不同,所以我國(guó)一直未大規(guī)模進(jìn)行員工持股的統(tǒng)一立法。而我國(guó)的企業(yè)在具體實(shí)踐中,結(jié)合法律的具體規(guī)定,衍生出員工直接持股、信托持股、殼公司持股、委托持股與有限合伙持股等新的持股載體形式,對(duì)于具體的制度安排確鮮有法律予以明確,仍然依靠企業(yè)自身進(jìn)行借鑒與探索。新一輪國(guó)有企業(yè)體制改革大幕的拉開(kāi),為國(guó)有企業(yè)設(shè)立員工持股制度提供了契機(jī),針對(duì)國(guó)有控股企業(yè)的員工持股試點(diǎn)已經(jīng)拉開(kāi)帷幕,但受制于國(guó)有資產(chǎn)保值的要求,在國(guó)有控股企業(yè)實(shí)施員工持股仍有很長(zhǎng)的一段路要走。不同于國(guó)有控股企業(yè)的穩(wěn)步探索,我國(guó)的上市公司已經(jīng)在實(shí)踐中摸索出一條比較完善的員工持股建設(shè)之路,通過(guò)在上市公司中的員工持股計(jì)劃試點(diǎn),將制度的具體安排進(jìn)一步深化,使員工持股制度真正朝著有利于員工、公司與國(guó)家經(jīng)濟(jì)發(fā)展的方向。相對(duì)于國(guó)有控股企業(yè)設(shè)立員工持股制度的約束,我國(guó)的民營(yíng)企業(yè)則要靈活、簡(jiǎn)便許多。民營(yíng)企業(yè)的創(chuàng)造活力要求企業(yè)自身能夠留住核心人才,通過(guò)現(xiàn)代企業(yè)制度建設(shè),規(guī)范公司治理模式,提高生產(chǎn)效率,實(shí)施員工持股制度也是水到渠成。多樣化的持股載體選擇,以及國(guó)有控股企業(yè)、上市公司的制度安排參照,為民營(yíng)企業(yè)的員工持股制度建設(shè)提供了極為便利的途徑。我國(guó)在短期內(nèi)實(shí)現(xiàn)員工持股制度的統(tǒng)一立法仍然存在諸多障礙,但對(duì)于員工持股制度的優(yōu)勢(shì)則要進(jìn)一步予以釋放,員工持股制度的長(zhǎng)期投資性與社會(huì)福利性對(duì)于緩和勞資關(guān)系,縮小貧富差距以及化解社會(huì)矛盾均有不可或缺的作用。本文認(rèn)為,我國(guó)應(yīng)當(dāng)逐步制定對(duì)于員工持股制度的稅收優(yōu)惠政策,使員工持股制度轉(zhuǎn)化為真正的經(jīng)濟(jì)利益,從而推動(dòng)我國(guó)的經(jīng)濟(jì)發(fā)展與社會(huì)保障體系建設(shè)。
[Abstract]:In the history of the development of ESOP, employee stock ownership plan as the standard mode of employee shareholding system, to have a certain impact on world ESOP. Our early ESOP is from the American ESOP and the establishment, but China's early practice of employee stock ownership is the United States and the relationship between the employee stock ownership plan is not tight. By analyzing the operation mode of the ESOP, and to the time axis, the development history of ESOP in China was reviewed briefly for comparison between the two modes of construction and development. In 1980s the opening of ESOP reform period originated in China, has its unique historical background, resulting in the early practice of employee stock ownership is to raise funds for enterprises, so it is difficult to avoid in real In practice there forced employees to apportion, equalitarianism. With the deepening of economic reform, the ESOP also in the twists and turns, internal staff holding speculative basically out of the ESOP itself is a long-term investment and welfare, and even become carve up the state-owned assets in the reform of state owned enterprises in extreme circumstances. Tools ESOP Association and the rise of trade union shares, will the employee stock ownership system in China gradually to the right, the rapid development of employee stock carriers at this time, combined with the actual situation of Chinese enterprises and make corresponding adjustments, but the specific arrangement of ESOP stagnation, basically rely on the enterprise self exploration, that simply cannot be stock carriers carrying the development of ESOP, the employee stock ownership system in China halted at the end of twentieth Century. Since twenty-first Century, the market economy of our country Have entered a new stage, the ESOP as to attract talent, an enterprise system to promote the development of enterprises become the focus once again. Because our employee stock ownership system is subject to different types of enterprises, so China has no large-scale unified ESOP legislation. But our country enterprise in practice, combined with the the specific provisions of the law, derived from direct shareholding employees, trust holdings, shell company holdings, the Commission held a new form of carrier ownership and ownership of limited partnership, the specific institutional arrangements is rarely the law to be clear, still rely on their own reference and exploration. A new round of reform of state-owned enterprises of the curtain opened, providing the opportunity to set up employee shareholding system of state-owned enterprises, state-owned enterprises for pilot shareholding employees has been kicked off, but subject to the requirements of state-owned assets in the country, With the implementation of ESOP holding enterprises still have a long way to go. Different from the steady exploration of state-owned holding enterprises, the listed company of our country has worked out in practice, a relatively perfect employee stock ownership construction road, through in the listed company ESOP pilot, the specific institutional arrangements further, the ESOP really conducive to employees, companies and national economic development. Compared with the state-owned enterprises to set up employee shareholding system constraints, the private enterprise of our country is to be flexible and simple. The creativity of many private enterprises require enterprises to retain core talents, through the construction of a modern enterprise system specification, model of corporate governance, improve the production efficiency, the implementation of ESOP is also a matter of course. Choose stock carriers diversification, and state-owned enterprises, listed company system The arrangement of the reference for the private enterprise employee shareholding system construction provides a very convenient way. The realization of China's legislation of employee shareholding system there are still many obstacles in the short term, but for the ESOP advantage should further be released, ESOP long-term investment and social welfare to ease labor the relationship between, narrowing the gap between rich and poor and resolve social contradictions are indispensable role. This paper argues that China should gradually establish tax incentives for ESOP, the ESOP into real economic benefits, so as to promote China's economic development and the construction of social security system.

【學(xué)位授予單位】：中國(guó)社會(huì)科學(xué)院研究生院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：D922.291

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