美国员工持股计划及其对我国国企改革的启示

发布时间：2018-04-25 06:50

本文选题：ESOP + 员工持股　；参考：《当代经济研究》2016年09期

【摘要】：混合所有制经济实行员工持股,有助于提升国有企业的竞争力,为国有企业的长远发展增添活力。但其在国企中的推行和有效运作需要具体的制度安排做保障。我国的员工持股实践与美国等发达国家相比还处于起步阶段,有关制度安排还不够完善,这会影响员工持股制度应有潜力的充分发挥。美国员工持股计划自1974年获得官方认可,发展已有四十余年之久,是世界范围内比较成功的员工所有制形式。深入了解美国员工持股计划的理论渊源、运行机制、特征、发展概况和它对企业业绩的影响以及它的局限性,可以为我国国有企业推行员工持股提供参考。在国有企业中推行员工持股,应当围绕"形成资本所有者和劳动者利益共同体"和"建立激励约束长效机制"这样的目标设定具体的制度安排。
[Abstract]:The implementation of ESOP in mixed ownership economy will help to enhance the competitiveness of SOEs and add vitality to their long-term development. However, its implementation and effective operation in state-owned enterprises need to be guaranteed by specific institutional arrangements. Compared with the developed countries such as the United States, the practice of ESOP in China is still in its infancy, and the relevant institutional arrangements are not perfect, which will affect the full potential of the ESOP system. The ESOP in the United States has been officially approved since 1974 and has been developed for more than 40 years. It is a more successful form of employee ownership in the world. A thorough understanding of the theoretical origin, operating mechanism, characteristics, development situation, its impact on enterprise performance and its limitations of the ESOP in the United States can provide a reference for the implementation of ESOP in China's state-owned enterprises. In order to promote employee stock ownership in state-owned enterprises, specific institutional arrangements should be set up around the objectives of "forming a community of capital owners and laborers' interests" and "establishing a long-term mechanism of incentive and restraint".
【作者单位】：吉林大学中国国有经济研究中心;吉林大学经济学院;
【分类号】：F276.1;F271

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