本文關(guān)鍵詞：中國(guó)員工持股制度研究　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2011年博士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 員工持股 員工持股計(jì)劃 員工持股模式 股份合作制 員工持股會(huì)

【摘要】：員工持股起源于20世紀(jì)20年代的美國(guó),興盛于20世紀(jì)70年代至今。員工持股制度,是指企業(yè)員工持有本企業(yè)股份,以此分享企業(yè)利益,參與企業(yè)經(jīng)營(yíng)管理,并有條件退出的一種股權(quán)激勵(lì)制度。本文系統(tǒng)梳理了中西方員工持股的理論,總結(jié)了中外員工持股制度的歷史發(fā)展情況,在此基礎(chǔ)上,結(jié)合中國(guó)建設(shè)中國(guó)特色社會(huì)主義市場(chǎng)經(jīng)濟(jì)的實(shí)際,以及國(guó)企改革和建立和諧社會(huì)的需要,探討了如何建立有中國(guó)特色的員工持股制度。本文主要內(nèi)容包括五個(gè)方面： 第一,對(duì)中西方員工持股的代表性理論觀點(diǎn)進(jìn)行了總結(jié)與簡(jiǎn)要的評(píng)析。在西方理論中,比較典型的是馬克思“合作工廠”理論、二元經(jīng)濟(jì)理論、利潤(rùn)分享理論、民主公司理論、第三條道路理論以及人力資本理論等；國(guó)內(nèi)學(xué)者的代表性理論是職工主體論、勞動(dòng)力產(chǎn)權(quán)論、企業(yè)制度創(chuàng)新論、“勞者有其股”理論以及控制“內(nèi)部人控制”理論等。 第二,分析了美國(guó)、日本、西班牙、英國(guó)、法國(guó)與俄羅斯等國(guó)員工持股制度的實(shí)踐經(jīng)驗(yàn),提出了國(guó)外員工持股制度對(duì)中國(guó)的啟示與借鑒：要弄清員工持股制度的本質(zhì),通過(guò)員工持股建立經(jīng)濟(jì)民主和工人參與制度；設(shè)立專門機(jī)構(gòu)對(duì)員工股進(jìn)行管理；嚴(yán)格限制員工股的轉(zhuǎn)讓；建立健全員工持股的法律法規(guī)體系；制定有利于員工持股制度的優(yōu)惠政策等。 第三,回顧中國(guó)員工持股制度的歷史,一是總結(jié)了中國(guó)員工持股制度的發(fā)展形式,即股份合作制企業(yè)中的員工持股和股份制企業(yè)中的內(nèi)部員工持股；二是歸納了中國(guó)員工持股制度的典型實(shí)踐模式,即普通員工持股計(jì)劃模式、工人股份所有制企業(yè)模式和利潤(rùn)分享計(jì)劃模式；三是分析了中國(guó)企業(yè)實(shí)施員工持股制度的典型案例,即深圳金地集團(tuán)(職工持股會(huì))、南京發(fā)動(dòng)機(jī)配件廠(工人所有制企業(yè))以及長(zhǎng)沙湘技海盾公司(信托持股),以資借鑒。 第四,通過(guò)對(duì)中國(guó)員工持股與企業(yè)績(jī)效的實(shí)證研究發(fā)現(xiàn)：?jiǎn)T工持股對(duì)企業(yè)長(zhǎng)期績(jī)效的影響是正向的。作為調(diào)整企業(yè)產(chǎn)權(quán)結(jié)構(gòu)的一種形式,員工持股有利于國(guó)企建立現(xiàn)代企業(yè)制度、明晰產(chǎn)權(quán),提升公司治理水平。同時(shí),實(shí)證結(jié)果表明,管理層持股對(duì)企業(yè)績(jī)效的影響要大于—般員工持股。 第五,為了探索建立有中國(guó)特色的員工持股制度,著重分析了馬克思“重建個(gè)人所有制”思想、中國(guó)特色社會(huì)主義利益分享理論與員工持股制度之間的理論聯(lián)系；并基于中國(guó)實(shí)際,提出了建設(shè)中國(guó)特色員工持股制度的指導(dǎo)思想、原則、目標(biāo)和實(shí)施路徑,以及若干的配套措施：堅(jiān)持按勞分配與按要素分配相結(jié)合；妥善處理員工持股分紅問(wèn)題；規(guī)范企業(yè)員工股權(quán)的管理；規(guī)范員工持股會(huì)的法律地位和職能；大力實(shí)施期權(quán)期股,加大對(duì)企業(yè)經(jīng)營(yíng)者的激勵(lì)和約束；創(chuàng)造良好的外部環(huán)境,如加快中國(guó)金融市場(chǎng)建設(shè),制定相關(guān)的稅收優(yōu)惠政策,加快與員工持股制度相關(guān)的立法工作等。
[Abstract]:ESOP originated in the United States in 1920s and flourished since 1970s. The ESOP system refers to the employee holding shares in the enterprise in order to share the benefits of the enterprise. This paper systematically combs the theory of ESOP in China and Western countries, summarizes the historical development of ESOP in China and abroad, and on this basis. Combined with the reality of China's construction of socialist market economy with Chinese characteristics, as well as the needs of the reform of state-owned enterprises and the establishment of a harmonious society. This paper discusses how to establish the ESOP system with Chinese characteristics. The main contents of this paper include five aspects: First, the representative theory of ESOP between China and the West is summarized and analyzed briefly. In the western theory, the typical theory is Marx's "cooperative factory" theory and the dual economic theory. Profit sharing theory, democratic company theory, the third way theory and human capital theory; The representative theories of domestic scholars are workers' subject theory, labor force property right theory, enterprise system innovation theory, "labor person has its share" theory and control "insider control" theory and so on. Secondly, it analyzes the practical experience of the ESOP system in the United States, Japan, Spain, Britain, France and Russia. The enlightenment and reference of the foreign ESOP system to China are put forward: to make clear the essence of the ESOP system and to establish the economic democracy and worker participation system through the ESOP system; The establishment of specialized agencies to manage the staff unit; Strict restrictions on the transfer of staff shares; Establishing and perfecting the system of laws and regulations of employee stock ownership; Make favorable policies in favor of employee stock ownership system. Thirdly, reviewing the history of Chinese ESOP system, the first part summarizes the development of ESOP system in China, that is, the ESOP in the joint-stock cooperative enterprises and the internal ESOP in the shareholding enterprises. The second is to sum up the typical practice mode of Chinese employee stock ownership system, that is, the common employee stock ownership plan model, the worker share ownership enterprise model and the profit sharing plan mode; The third is to analyze the typical case of implementing ESOP in Chinese enterprises, namely Shenzhen Jindi Group (ESOP). Nanjing engine parts Factory (worker owned enterprise) and Changsha Xiangjihai Shield Co., Ltd. In 4th, through the empirical study of employee stock ownership and enterprise performance in China, it is found that the impact of employee stock ownership on long-term performance of enterprises is positive, as a form of adjusting the structure of enterprise property rights. ESOP is conducive to establishing modern enterprise system, clarifying property right and improving corporate governance level. At the same time, the empirical results show that the impact of managerial shareholding on enterprise performance is greater than that of ESOP. In 5th, in order to explore the establishment of the system of employee ownership with Chinese characteristics, the author emphatically analyzed Marx's thought of "rebuilding individual ownership". The theoretical connection between the benefit sharing theory of socialism with Chinese characteristics and the system of employee stock ownership; Based on the reality of China, this paper puts forward the guiding ideology, principles, objectives and implementation paths of the construction of ESOP with Chinese characteristics, as well as some supporting measures: persisting in combining distribution according to work with distribution according to elements; Properly deal with the issue of dividends of employee stock ownership; Standardizing the management of employee equity; Standardizing the legal status and function of ESOP; Carry out the stock of option period energetically, increase the incentive and restriction to the enterprise operator; To create a good external environment, such as speeding up the construction of China's financial market, formulating relevant preferential tax policies, speeding up the legislation related to the employee stock ownership system, and so on.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2011
【分類號(hào)】：F272.92

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