国有企业员工持股法律制度研究

发布时间：2018-04-19 17:23

本文选题：国有企业 + 员工持股　；参考：《湖南师范大学》2016年硕士论文

【摘要】：员工持股是一种长效的企业股权激励机制,最早出现在西方国家,并在实行过程中产生了良好的社会效应和经济效益。改革开放后,我国将员工持股制度视为国企股份制改革的重要途径引入国内,然而实践中各种问题层出不穷,迫使政府不得不数度叫停该制度。中共十八届三中全会后,国家重启了对企业员工持股制度的探索。过去种种实践表明,员工持股制度的发展,离不开相关法律制度的保驾护航,我国当前尤其需要对国企员工持股的主体法律制度、监管法律制度以及保障法律制度加以完善。我国国企员工持股主体法律制度存在的不足,主要表现在参与制度的主体范围不清,员工股的获取门槛过高以及员工股权比例设置失衡等问题。借鉴国外有益经验,我国应明确参与本制度的主体范围,完善员工股权的取得方式,构建起合理的国企员工股权结构。国企员工持股监管法律制度的不足表现在监管主体模糊、监管方式单一,以及缺乏对员工股权登记、运作和退出等有关内容的监管。借鉴国外有益经验,明确我国员工持股监管主体的重点,在于建立起多维监管模式,将企业、政府和社会公众、纳入到监管主体范围中来;对国企员工持股监管方式和内容的完善,则需要通过制定有关的监管法律、划清行政机关监管权限、明确企业监管职责等方式加以实现。我国国企员工持股保障法律制度,则在税收优惠和信贷支持方面均存在不足,需要有针对性地对我国税收和信贷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.

【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.29

【参考文献】