国企改革背景下员工持股计划研究

发布时间：2018-05-22 13:16

本文选题：员工持股计划 + 国企改革　；参考：《吉林财经大学》2016年硕士论文

【摘要】：员工持股计划(Employee Stock Ownership Plan,简称ESOP)起始于美国的上世纪五十年代,它是一种使员工投资于雇主企业而获得长远受益的员工受益计划,或者说它是一种使员工成为本企业的股票所有者的职工受益机制。因员工持股计划拥有的特殊制度优势,使得这种模式在之前半个世纪里,在全球范围中得以快速普及。国外的员工持股计划发展的相对成熟,很多国外的实践和理论也证明,其独特的制度优势以及重要经济、社会意义在员工持股计划中充分体现,员工持股计划在世界许多国家中被成功推行的原因也正在于此。我国与员工持股计划相关的理论研究以及实践活动于上世纪八十年代开始,在发展过程中可以说是成功与失败的经验并存,困难和希望共有。一方面,理论及实践已证明,员工持股计划的妥善实施对于探索我国市场经济条件之下,公有制的实现形式、推进现代企业制度的建立、促进宏观经济体制改革和国企战略性调整、调整利益分配关系、完善社会保障体系,有着重要的理论意义及实践意义。而另一方面,因为员工持股计划的实施过程中出现许许多的的不同问题,曾经在1998年被我国相关部门叫停。笔者认为,因为出现一些问题就停止员工持股计划的实施无疑是因噎废食。现如今国有企业的改制使得员工持股计划被重新重视起来,在现在这个阶段,我们所应该做的首先应是正确认识员工持股计划实施的重要意义,然后要对之前实施过程中出现的错误和问题进行总结并且改正、创新,研究并设计出符合国企改革大环境的员工持股计划,使这种创新制度可以国企成功实践并推广,实现上述重要意义。本文研究的对象及内容是国企改革背景下的员工持股计划,文章重点探讨一下三方面:1、分析国企改革背景下实施员工持股计划的重要现实意义;2、对现阶段我国员工持股计划实施中出现的问题进行总结和分析。对于国企改革过程中出现的新问题,一部分源自于原有相关研究没有发现的或需要进一步深入探讨的理论或实践问题,另一部分来自于在现阶段国企改革条件下,实施员工持股计划所要应对的难点;3、对国企改革背景下实施员工持股计划的问题提出相关政策制定的意见和建议。研究的目的就是在强调现阶段国企改革过程中,实施员工持股计划重大意义,发现并解决更多的问题,为员工持股计划能够成功在我国推行并发挥其重要意义献计献策。
[Abstract]:ESOP (employee Stock Ownership Plan,), which began in the United States in the 1950s, is a long-term employee benefit program that allows employees to invest in employers' businesses. In other words, it is a kind of employee benefit mechanism that makes the employee become the stock owner of the enterprise. Because of the special institutional advantages of ESOP, this model has been rapidly popularized worldwide in the past half century. The development of ESOP abroad is relatively mature, and many foreign practices and theories also prove that its unique institutional advantages and important economic and social significance are fully reflected in ESOP. This is why ESOP has been successfully implemented in many countries around the world. The theoretical research and practical activities related to ESOP in China began in the 1980s. In the process of development, it can be said that the experience of success and failure coexist, and the difficulties and hopes are shared. On the one hand, the theory and practice have proved that the proper implementation of the ESOP can explore the realization form of public ownership and promote the establishment of modern enterprise system under the condition of market economy in our country. It is of great theoretical and practical significance to promote the reform of macroeconomic system and the strategic adjustment of state-owned enterprises, to adjust the relationship of benefit distribution and to perfect the social security system. On the other hand, because of many different problems in the implementation of ESOP, it was stopped by the relevant departments in China in 1998. The author thinks that stopping the implementation of ESOP because of some problems is undoubtedly choking. Nowadays, the reform of state-owned enterprises makes the ESOP pay more attention. At this stage, the first thing we should do is to correctly understand the significance of ESOP implementation. Then it is necessary to sum up and correct the mistakes and problems in the previous implementation process, innovate, study and design the ESOP that accords with the great environment of SOE reform, so that this innovation system can be successfully practiced and popularized by SOEs. Realize the above important significance. The object and content of this paper is the employee stock ownership plan under the background of SOE reform. This paper mainly discusses three aspects: 1, analyzes the important practical significance of implementing employee stock ownership plan under the background of state-owned enterprise reform, and summarizes and analyzes the problems existing in the implementation of employee stock ownership plan in China at this stage. For the new problems in the process of SOE reform, some of them originate from theoretical or practical problems that have not been found in the previous relevant studies or need to be further explored, and the other part comes from the current situation of SOE reform. The difficulties in implementing ESOP are discussed. The suggestions and suggestions on implementing ESOP under the background of SOE reform are put forward. The purpose of this study is to emphasize the significance of implementing ESOP in the process of SOE reform at present, to find out and solve more problems, and to make suggestions for the successful implementation of ESOP in China.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F272.92;F276.1

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