我国职工持股信托法律制度研究

发布时间：2018-03-15 08:30

本文选题：职工持股　切入点：信托　出处：《甘肃政法学院》2015年硕士论文　论文类型：学位论文

【摘要】：本文以目前我国现存的几种职工持股的情况为基础,通过研究国内外职工持股制度的历史沿革与发展现状,剖析我国现存的几种职工持股模式所存在的主要弊端,借鉴国外较为成熟的职工持股信托模式,探寻以该模式作为解决国内问题的途径。本文包括引言、正文、结论三个部分,其中,正文由四部分组成。第一部分主要对我国职工持股的概念及现状予以介绍,随后分析了关于职工持股信托的几个基本法律问题,包括现在我国职工持股存在的几个主要模式以及各模式存在的具体问题,进而详细说明用职工持股信托模式来解决在我国职工持股诸多问题的优势及意义。第二部分主要介绍了西方国家已经发展较为成熟的以信托进行职工持股的具体设置,主要包括美国、日本及欧盟等国家和地区职工持股信托的历史沿革、发展状况、实践经验和他们之间不同的特点,并以这些资料剖析了国外职工持股信托模式对我国发展该类持股制度的借鉴与启示。第三部分接着对职工持股信托的机构与程序保障进行分析,重点阐述了我国职工持股信托中的相关机构,如信托公司、银监会、证监会等,以及职工持股信托中的程序保障,如《信托公司管理办法》、《信托公司集合资金信托计划管理办法》、《信托法》等相关法律法规,说明信托模式的优势,针对职工持股信托的相关规定进行解释。最后一部分主要是我国职工持股信托模式的具体构建,包括我国职工持股信托制度构建中应当注意的信托登记及税收优惠等问题,以及我国职工持股信托的实施建议与制度建议。对我国职工持股的历史研究,主要通过对职工持股会、个人持股等在我国职工持股发展中广泛存在的方式为研究对象,大部分研究论证的是如何对职工持股会等持股方式加以完善沿用,本文研究的创新之处在于揭示职工持股会持股存在的问题与发展的瓶颈,指出职工持股会持股的弊端,论证信托是否可以成为处置我国现存职工持股制度诸多缺陷的新方法,试图构建具有中国特色的,适合国内市场发展现状的职工持股信托,以期完善并发展我国职工持股制度。
[Abstract]:Based on the current situation of several kinds of ESOP in our country, this paper analyzes the main drawbacks of several existing ESOP modes by studying the historical evolution and development of the ESOP system at home and abroad. This article includes three parts: introduction, text and conclusion. The main body is composed of four parts. The first part mainly introduces the concept and present situation of ESOP in China, and then analyzes several basic legal problems about ESOP. Including the existence of several main modes of ESOP in China and the specific problems in each model. Then it explains the advantages and significance of using the ESOP model to solve the problems of ESOP in China. The second part mainly introduces the specific establishment of ESOP in western countries, which has developed more mature. Mainly including the history, development, practical experience and different characteristics of ESOP in the United States, Japan and the European Union and other countries and regions. Based on these data, the paper analyzes the reference and inspiration of the foreign ESOP model to the development of this kind of shareholding system in China. The third part analyzes the institutional and procedural guarantee of ESOP. This paper focuses on the relevant institutions in ESOs, such as trust companies, CBRC, CSRC, etc., as well as the procedural protection of ESOs. Such relevant laws and regulations as the Trust Company Management measures, the Trust Company Collective funds Trust Plan Management measures, the Trust Law, and other relevant laws and regulations illustrate the advantages of the trust model, The last part is mainly about the concrete construction of the ESOP trust model in China, including the trust registration and tax preference that should be paid attention to in the construction of ESOP trust system in China. The historical research on ESOP in our country mainly through the way of the ESOP, the individual stock holding and so on, is the research object in the development of ESOP in our country. Most of the studies demonstrate how to perfect and follow the shareholding methods such as ESOP. The innovation of this paper lies in revealing the problems and bottlenecks in the development of ESOP, pointing out the disadvantages of ESOP. This paper discusses whether trust can be a new method to deal with the defects of the existing employee shareholding system in China, and tries to construct the ESOP with Chinese characteristics, which is suitable for the development of domestic market, in order to perfect and develop the ESOP system in China.
【学位授予单位】：甘肃政法学院
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.282

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