我國職工持股信托模式法律問題研究
發(fā)布時間:2018-01-14 23:15
本文關(guān)鍵詞:我國職工持股信托模式法律問題研究 出處:《貴州民族大學》2013年碩士論文 論文類型:學位論文
【摘要】:我國職工持股制度是伴隨著股份制改革應(yīng)運而生的,是公司自身發(fā)展需要與借鑒國外公司管理經(jīng)驗的基礎(chǔ)上壯大起來的。然而,直至現(xiàn)在,我國仍缺少一部全國性的規(guī)制職工持股制度的法律規(guī)范,這無疑導(dǎo)致了司法實務(wù)中存在大量關(guān)于職工持股的法律問題無法解決。因此,筆者旨在從我國職工持股制度的發(fā)展歷程出發(fā),輻射出職工持股制度存在的問題,并對問題存在的原因從本質(zhì)上進行剖析,通過分析與借鑒國外的成功經(jīng)驗,從而提出合理且符合我國實踐的完善建議。本文共分三部分: 第一部分,,闡釋我國職工持股制度的發(fā)展歷程及目前面臨的法律問題。首先,介紹華為技術(shù)有限公司職工持股糾紛案,從其反映的問題入手,輻射出我國職工持股制度的發(fā)展歷程;其次,針對我國職工持股制度目前面臨的疑難問題進行辨析。 第二部分,針對我國職工持股制度存在的疑難問題,尋找理論和現(xiàn)實依據(jù)。通過對信托基本理論的闡釋,為解決我國職工持股面臨的法律問題尋找理論基礎(chǔ);通過對國外職工持股信托的實踐及其成功經(jīng)驗與我國引入信托模式完善職工持股制度的可行性、必要性分析,為解決我國職工持股面臨的法律問題尋找現(xiàn)實依據(jù)。 第三部分,為構(gòu)建我國職工持股信托模式及應(yīng)注意的問題提出了自己的見解。通過探究我國職工持股信托模式,并對其操作流程進行相關(guān)的闡釋;針對持股會行權(quán)的監(jiān)督主體、職工持股信托登記、稅收問題的現(xiàn)狀及突出存在的問題進行分析后,在借鑒國外先進經(jīng)驗的基礎(chǔ)上提出了具體的改革方案。
[Abstract]:The ESOP system of our country is accompanied by the reform of the shareholding system, which is based on the needs of the company's own development and the experience of foreign companies' management. However, up to now. There is still a lack of a national legal regulation of ESOP system in our country, which undoubtedly leads to a large number of legal problems concerning ESOP in judicial practice that cannot be solved. The author aims to radiate out the problems existing in the ESOP system from the development course of the ESOP system in China, and analyze the causes of the problems from the essence, through analyzing and learning from the successful experience of foreign countries. The paper is divided into three parts: The first part is to explain the development of employee stock ownership system in China and the current legal problems. First of all, it introduces the case of employee stock ownership dispute in Huawei Technology Co., Ltd., starting with the problems reflected by it. Radiation out of the development process of the ESOP system in China; Secondly, the paper analyzes the existing problems of the ESOP system in China. The second part, in view of the difficult problems existing in the ESOP system in our country, seeks the theoretical and practical basis. Through the explanation of the basic trust theory, it seeks the theoretical basis for solving the legal problems facing the ESOP in our country. This paper analyzes the feasibility and necessity of introducing trust mode to perfect ESOP system through the practice and successful experience of ESOP in foreign countries. In order to solve the legal problems faced by ESOP in China to find a realistic basis. In the third part, the author puts forward his own opinions on the construction of the ESOP trust model and the problems that should be paid attention to. Through exploring the ESOP trust mode in China, the author explains the operation process of the ESOP trust. Based on the analysis of the main body of supervision, the registration of employee shareholding trust, the current situation of tax problems and the outstanding problems, the concrete reform scheme is put forward on the basis of drawing lessons from the advanced experience of foreign countries.
【學位授予單位】:貴州民族大學
【學位級別】:碩士
【學位授予年份】:2013
【分類號】:D922.282
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