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浅谈我国职工持股制度的完善
引用本文:王素敏.浅谈我国职工持股制度的完善[J].华北水利水电学院学报(社会科学版),2007,23(5):116-118.
作者姓名:王素敏
作者单位:河南师范大学,河南新乡453007
摘    要:从回顾职工持股制度的产生和发展入手,在总结国外职工持股制度特征的基础上,总结回顾了我国职工持股制度的历史运作情况及存在的问题,从职工持股资金的来源、职工持股比例、政府的金融、税收优惠政策支持等六个方面提出了完善我国职工持股制度的建议,力图构筑较为完善的职工持股法律制度。

关 键 词:职工持股制度  职工股  相关政策制定

Perfection of Chinese Employee Stock Ownership Plan
WANG Su-min.Perfection of Chinese Employee Stock Ownership Plan[J].Journal of North China Institute of Water Conservancy and Hydroelectric Power(Social Sciences Edition),2007,23(5):116-118.
Authors:WANG Su-min
Abstract:This paper is divided into four parts.Firstly,this paper analyses the origin of Employee Stock Ownership Plan.Secondly,the author summarizes the characteristic of the west countries about the ESOP.Thirdly,the author reviews the practice of chinese ESOP.At last,some legislative proposals of perfecting ESOP are put forward from the six aspects in order to completely construct the legalsystem of Chinese ESOP
Keywords:Employee Stock Ownership Plan  Staff stock  Relevant policy-making
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