【摘要】 ESOP模式起源于美国 ,经过 2 0世纪七八十年代的迅速发展已逐渐风行于西方企业界 ,成为一种非常有效的产权组织形式 ,并形成各具特点的 ESOP模式。员工作为企业重要的利益相关者 ,既是劳动者 ,又是所有者 ,可以分享企业的剩余索取权 ,从而成为企业公司治理结构的主体。ESOP模式为企业员工参与企业所有权分配提供了制度条件 ,实现了公司治理中从“股东治理”向“共同治理”发展更多还原

【Abstract】 ESOP Model which originated from the U.S.A has developed into an effective organizing form of ownership with different characteristics in western enterprise world. An enterprise is a special contract between material capital and labor. As the important stakeholder in the enterprise, the workers act as both labors and owners. They have the right to share the residual of the enterprise and they are the subjects of corporate governance structure in enterprises. ESOP Model provides the systematic condition for the workers in the enterprise to participate in the distribution of the proprietary right and as a result it realizes the transformation from "shareholder governance to "joint governance".更多还原