论我国员工持股法律制度的演变及应用

发布时间：2018-03-24 03:22

本文选题：员工持股计划　切入点：持股载体　出处：《中国社会科学院研究生院》2017年硕士论文

【摘要】：在员工持股制度的发展史上,美国的员工持股计划作为员工持股制度的标准模式,对于世界各国的员工持股制度均产生了一定影响。而我国早期的员工持股制度是借鉴美国的员工持股计划而建立的,但我国早期的员工持股实践中却与美国的员工持股计划关系并不紧密。本文通过分析美国员工持股计划的运作模式,并以时间线为轴,对我国员工持股制度的发展历史进行梳理,对于二者之间的模式建构与发展历程进行简要对比。我国的员工持股制度发源于20世纪80年代的改革开放时期,有其独特的历史背景,以致于早期的员工持股实践的目的多是筹集资金,进行企业改制,所以难免在实践中出现强制入股,员工分摊导致的平均主义。随着经济体制改革的深入,员工持股也在曲折中发展,内部员工持股的投机性基本脱离了员工持股制度本身的长期投资性与福利性,甚至在极端情形下成为国有企业改革中瓜分国有资产的工具。职工持股会与工会持股的兴起,将我国的员工持股制度逐渐引向正途,此时的员工持股载体快速发展,并结合我国企业的实际情况而做出相应调整,只不过员工持股的具体安排发展停滞,基本依靠企业自我探索,以致于单纯的持股载体无法承载整个员工持股制度的发展,我国的员工持股制度在20世纪末戛然而止。进入21世纪以来,我国的市场经济建设进入新的阶段,员工持股制度作为能够吸引人才,推进企业发展的重要企业制度再次成为焦点。由于我国的员工持股制度受制于企业类型的不同,所以我国一直未大规模进行员工持股的统一立法。而我国的企业在具体实践中,结合法律的具体规定,衍生出员工直接持股、信托持股、壳公司持股、委托持股与有限合伙持股等新的持股载体形式,对于具体的制度安排确鲜有法律予以明确,仍然依靠企业自身进行借鉴与探索。新一轮国有企业体制改革大幕的拉开,为国有企业设立员工持股制度提供了契机,针对国有控股企业的员工持股试点已经拉开帷幕,但受制于国有资产保值的要求,在国有控股企业实施员工持股仍有很长的一段路要走。不同于国有控股企业的稳步探索,我国的上市公司已经在实践中摸索出一条比较完善的员工持股建设之路,通过在上市公司中的员工持股计划试点,将制度的具体安排进一步深化,使员工持股制度真正朝着有利于员工、公司与国家经济发展的方向。相对于国有控股企业设立员工持股制度的约束,我国的民营企业则要灵活、简便许多。民营企业的创造活力要求企业自身能够留住核心人才,通过现代企业制度建设,规范公司治理模式,提高生产效率,实施员工持股制度也是水到渠成。多样化的持股载体选择,以及国有控股企业、上市公司的制度安排参照,为民营企业的员工持股制度建设提供了极为便利的途径。我国在短期内实现员工持股制度的统一立法仍然存在诸多障碍,但对于员工持股制度的优势则要进一步予以释放,员工持股制度的长期投资性与社会福利性对于缓和劳资关系,缩小贫富差距以及化解社会矛盾均有不可或缺的作用。本文认为,我国应当逐步制定对于员工持股制度的税收优惠政策,使员工持股制度转化为真正的经济利益,从而推动我国的经济发展与社会保障体系建设。
[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.

【学位授予单位】：中国社会科学院研究生院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291

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