职工持股计划

职工持股计划与企业绩效之间关系的理论分析

The Theoretical Analysis of the Relationship between ESOP and Firm Performance

第四部分，提高我国股权激励制度有效性的途径，针对股票期权计划和职工持股计划实施不利的原因，分别对二者的有效实施提出一些政策建议。

The fourth part , the way to improving stock incentive system 's validity , propose some suggestions to the effective implementation of ESO and ESOP separately .

第三，结合铁路施工企业的实际，就应用管理层收购（MBO）、职工持股计划（ESOP）对铁路施工企业深化产权改革进行了探讨。

In the end , the author discusses the problem of how to reform its property rights system for railway construction enterprise including MBO and ESOP .

职工持股计划（ESOP，EmployeeStockOwnershipPlan）是一种使职工成为本企业股票拥有者的职工受益机制，20世纪70年代兴起于美国并获得了较快的发展。

An Employee Stock Ownership Plan ( ESOP ) is an employee benefit plan which makes the employees of a company owners of stock in that company . It originated in the United States in 1970s and developed rapidly .

在此基础上，引入信托概念，建立管理层收购和职工持股计划的信托操作模型，并着重对MBO和ESOP信托模型中的操作步骤、组成要件和功能解析等方面进行研究。

On the basis of this , it presents a practical model of MBO and ESOP , and studies the procedures , elements and functions of the model .

由于立法的滞后，在我国现阶段实施管理层收购（MBO）和职工持股计划（ESOP）会面临种种法律和制度上障碍。

Since there are not special laws to refer to , Management Buy-outs ( MBO ) and Employee stock Ownership Plan ( ESOP ) are facing lots of obstacles in practice .

职工持股计划在我国的应用及其失效性分析

The Application and inefficiency analysis of ESOPs in the Corporate Governance

职工持股计划税收问题探讨

On the Taxation Planning of the Staff 's Shareholding Stocks

为什么中国上市公司的内部职工持股计划不成功

The Study of ESOPs of Listed Firms in China

目前，我国职工持股计划运作欠规范，所需的制度环境不够完善。

There is yet no norm and perfection in our present Employee Stock Plan .

企业制度创新&内部职工持股计划研究

Enterprise System Innovation A Study on the Plan to Hold Share By Internal Employee

美国职工持股计划及对我们的启示

Enlightenment from Employee Stock Ownership Plans

积极稳妥地开展职工持股计划和员工股票期权计划。

We also need to implement employee stock ownership plans and stock options plans actively and stability .

实践中西方国家企业员工参与公司治理采取了集体谈判、员工参与共决制、终身雇佣制、职工持股计划等。

In practice employees of western countries takes means such as Employee Stock Ownership Plans , co-determination .

论职工持股计划的缺陷性兼评国有资产流失的原因企业职工的权威意识及其对管理行为的影响不同所有制之间的比较

ON DEFECTS OF EMPLOYEE STOCK OWNERSHIP PLANS The Consciousness of Authority of the Staff and Workers in an Enterprise and Its Influence on Enterprise Management

分析了以德国为代表的劳动资本共决制和以美国为代表的职工持股计划制度。

This paper analyzes on the German as a representative of labor capital were never represented by America system and the employee stock ownership plan system .

第三部分，股权激励制度在中国的实施状况及存在的问题，分别详细探讨了股票期权计划与职工持股计划在我国的实施情况、出现的问题，并对原因加以分析。

The third part , the practice and problem of stock incentive in our country , expound the question in ESO and ESOP separately , and analyse the reason .

美国等西方国家早在20世纪20年代就开始实施职工持股计划。

Early in the twenties of the 20th century , the western countries as America began to carry out the plan of the system of the employee stock ownership .

职工持股计划是近二十年来在美国企业中广泛推行的一种企业产权形式，其效果显著。

ESOP ( Employee Stock Ownership Plan ) is one of the enterprise ownership structures which has been enforced extensively in America since recently twenty years , the effect is obvious .

在当代资本主义国家，资本社会化表现为股权分散化、职工持股计划以及混合所有制经济等。

At present , the expressions of capital socialization in capitalist countries include decentralization of stocks , employee stock ownership plan ( ESOP ), mixed sector of economy and so on .

本文采用理论研究、对比分析、建立模型和案例总结相结合的方法，对我国在实施管理层收购和职工持股计划的操作过程中引入信托制度的可行性和有效性进行研究。

Integrated by theoretical study , comparison analysis , model establishment and case analysis , this paper makes a investigation about feasibility and efficiency of conducting trust system into MBO and ESOP field .

在其演进过程中，用职工持股计划推进股份合作制企业改制，是其实现向股份制转变和建立现代企业制度的一条有效途径，应该加以推广。

During its transition process , promoting the further reform of the stock-cooperation corporation by applying the ESOP is one of effective paths which make it transform to the stock company system and to establish the modern company system , which should be popularized .

第四章对滥用职工持股行为进行了分析，提出了职工持股计划受托人在公司收购防御中也负有注意义务和忠实义务；

The fourth chapter makes some explanations on the action of abusing the Employee Stock and proposes that fiduciary of the ESOP also has attention and fidelity obligations .

为了确保职工能够有效地控制公司，艾勒曼十分倡导“职工持股计划”的实施。

To make sure that the staff could effectively share the right of company 's management , Al urged the implementation of the plan of " Staff 's holding shares " .

本论文主要分为四个部分对职工持股进行研究：首先从股权激励引申出激励面较大的职工持股计划，阐述其概念和特征；

This thesis divides to four parts to research ESOP : Firstly , deriving a larger range ESOP from stock ownership incentive and expatiating its conception and character .

在现代公司治理体系之下，职工参与权主要通过职工董事、职工监事、劳资共决制、职工持股计划等制度来实现。

Under the modern corporate governance system , employees exercise their participation right primarily through the systems of employee directors , employee supervisors , labor and capital co-determination , and employee stock ownership plans .