本文選題：國有企業(yè) + 員工持股��； 參考：《湖南師范大學(xué)》2016年碩士論文

【摘要】：員工持股是一種長效的企業(yè)股權(quán)激勵機制,最早出現(xiàn)在西方國家,并在實行過程中產(chǎn)生了良好的社會效應(yīng)和經(jīng)濟效益。改革開放后,我國將員工持股制度視為國企股份制改革的重要途徑引入國內(nèi),然而實踐中各種問題層出不窮,迫使政府不得不數(shù)度叫停該制度。中共十八屆三中全會后,國家重啟了對企業(yè)員工持股制度的探索。過去種種實踐表明,員工持股制度的發(fā)展,離不開相關(guān)法律制度的保駕護航,我國當前尤其需要對國企員工持股的主體法律制度、監(jiān)管法律制度以及保障法律制度加以完善。我國國企員工持股主體法律制度存在的不足,主要表現(xiàn)在參與制度的主體范圍不清,員工股的獲取門檻過高以及員工股權(quán)比例設(shè)置失衡等問題。借鑒國外有益經(jīng)驗,我國應(yīng)明確參與本制度的主體范圍,完善員工股權(quán)的取得方式,構(gòu)建起合理的國企員工股權(quán)結(jié)構(gòu)。國企員工持股監(jiān)管法律制度的不足表現(xiàn)在監(jiān)管主體模糊、監(jiān)管方式單一,以及缺乏對員工股權(quán)登記、運作和退出等有關(guān)內(nèi)容的監(jiān)管。借鑒國外有益經(jīng)驗,明確我國員工持股監(jiān)管主體的重點,在于建立起多維監(jiān)管模式,將企業(yè)、政府和社會公眾、納入到監(jiān)管主體范圍中來;對國企員工持股監(jiān)管方式和內(nèi)容的完善,則需要通過制定有關(guān)的監(jiān)管法律、劃清行政機關(guān)監(jiān)管權(quán)限、明確企業(yè)監(jiān)管職責(zé)等方式加以實現(xiàn)。我國國企員工持股保障法律制度,則在稅收優(yōu)惠和信貸支持方面均存在不足,需要有針對性地對我國稅收和信貸方面的法律及政策加以完善。
[Abstract]:ESOP is a long-term enterprise equity incentive mechanism, which first appeared in western countries and produced good social effects and economic benefits in the process of implementation. After the reform and opening up, the employee stock ownership system was regarded as an important way of the state-owned enterprises' shareholding system reform. In the third Plenary Session of the 18th CPC Central Committee, the state restarted the exploration of the employee stock ownership system after the Communist Party of China. The past practice showed that the development of the ESOP system was inseparable from the protection of the relevant legal system. The shortcomings of the legal system of the employee stock ownership of the state-owned enterprises in China are mainly manifested in the problems of the main body scope of the participation system, the high threshold of the employee stock and the unbalance of the proportion of the employees. The legal system of Employee Stock Ownership Supervision of state-owned enterprises is characterized by the lack of supervision subject, single supervision mode, lack of supervision on the registration of employee stock, operation and exit and so on. The key point is to set up a multi-dimensional supervision mode and bring enterprises, government and the public into the scope of the subject of supervision; to improve the supervision mode and content of the employee stock ownership of state-owned enterprises, it is necessary to draw up the relevant supervision laws, clear the administrative authority of the administrative organs, and make sure that the enterprise supervision responsibility is true. The legal system of the protection of industrial ownership is insufficient in tax incentives and credit support, and it is necessary to improve the laws and policies of tax and credit in China.

【學(xué)位授予單位】：湖南師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：D922.29

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本文編號：1774020