我国职工持股信托模式法律问题研究

发布时间：2018-01-14 23:15

本文关键词：我国职工持股信托模式法律问题研究　出处：《贵州民族大学》2013年硕士论文　论文类型：学位论文

【摘要】：我国职工持股制度是伴随着股份制改革应运而生的，是公司自身发展需要与借鉴国外公司管理经验的基础上壮大起来的。然而，直至现在，我国仍缺少一部全国性的规制职工持股制度的法律规范,这无疑导致了司法实务中存在大量关于职工持股的法律问题无法解决。因此，笔者旨在从我国职工持股制度的发展历程出发，辐射出职工持股制度存在的问题，并对问题存在的原因从本质上进行剖析，通过分析与借鉴国外的成功经验，从而提出合理且符合我国实践的完善建议。本文共分三部分: 第一部分，，阐释我国职工持股制度的发展历程及目前面临的法律问题。首先，介绍华为技术有限公司职工持股纠纷案，从其反映的问题入手，辐射出我国职工持股制度的发展历程；其次，针对我国职工持股制度目前面临的疑难问题进行辨析。第二部分，针对我国职工持股制度存在的疑难问题，寻找理论和现实依据。通过对信托基本理论的阐释，为解决我国职工持股面临的法律问题寻找理论基础；通过对国外职工持股信托的实践及其成功经验与我国引入信托模式完善职工持股制度的可行性、必要性分析，为解决我国职工持股面临的法律问题寻找现实依据。第三部分，为构建我国职工持股信托模式及应注意的问题提出了自己的见解。通过探究我国职工持股信托模式，并对其操作流程进行相关的阐释；针对持股会行权的监督主体、职工持股信托登记、税收问题的现状及突出存在的问题进行分析后，在借鉴国外先进经验的基础上提出了具体的改革方案。
[Abstract]:The ESOP system of our country is accompanied by the reform of the shareholding system, which is based on the needs of the company's own development and the experience of foreign companies' management. However, up to now. There is still a lack of a national legal regulation of ESOP system in our country, which undoubtedly leads to a large number of legal problems concerning ESOP in judicial practice that cannot be solved. The author aims to radiate out the problems existing in the ESOP system from the development course of the ESOP system in China, and analyze the causes of the problems from the essence, through analyzing and learning from the successful experience of foreign countries. The paper is divided into three parts: The first part is to explain the development of employee stock ownership system in China and the current legal problems. First of all, it introduces the case of employee stock ownership dispute in Huawei Technology Co., Ltd., starting with the problems reflected by it. Radiation out of the development process of the ESOP system in China; Secondly, the paper analyzes the existing problems of the ESOP system in China. The second part, in view of the difficult problems existing in the ESOP system in our country, seeks the theoretical and practical basis. Through the explanation of the basic trust theory, it seeks the theoretical basis for solving the legal problems facing the ESOP in our country. This paper analyzes the feasibility and necessity of introducing trust mode to perfect ESOP system through the practice and successful experience of ESOP in foreign countries. In order to solve the legal problems faced by ESOP in China to find a realistic basis. In the third part, the author puts forward his own opinions on the construction of the ESOP trust model and the problems that should be paid attention to. Through exploring the ESOP trust mode in China, the author explains the operation process of the ESOP trust. Based on the analysis of the main body of supervision, the registration of employee shareholding trust, the current situation of tax problems and the outstanding problems, the concrete reform scheme is put forward on the basis of drawing lessons from the advanced experience of foreign countries.
【学位授予单位】：贵州民族大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.282

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