【作者】 李刚；

【导师】 李丹；

【作者基本信息】 华中科技大学 ， 工商管理， 2005， 硕士

【摘要】 国有企业改革一直是我国社会经济生活中的一个热点话题,如何切实推进国有企业改革,增强国有经济活力,是长期以来理论界颇具争议的话题之一。从最初的厂长经理负责制,到颁布公司法、进行公司制改革,再到“抓大放小”、调整国有企业产权结构。国企改革由表及里,逐层深入地触及到了核心问题——国有产权变革。国有企业产权变革有多种操作模式,有引进外资转让国有股权,有管理层持股(MBO),还有企业员工内部持股等等。经营者员工持股是近些年来在部分省市出现的一种新型国有企业改制模式,从本质上讲,是对农村股份合作制的发展和推广应用,是一种企业全员受让国有资产,通过调整经营者员工持股比例达到利益均衡的企业管理模式,由于在国有中小企业改革中取得较理想的效果,一些地方开始尝试将其推广应用于大型国有企业改制。本文以UC 公司为例,通过追根溯源地研究和分析员工持股相关理论,广泛借鉴其它国有企业经营者员工持股改制的成功经验,在明确理论要点,认真分析研究制度优势、不足及难点的基础上,为UC 公司量身定做一套经营者员工持股改制方案,为该公司改制提供现实参考的同时,也为其它计划推行或正在实施经营者员工持股改制的大型国有企业提供借鉴。更多还原

【Abstract】 The state-owned enterprise’s reformation is always a hot economic topic in our social life. How to advance the state-owned enterprise reformation and strengthen the vigor of the state economy is a long-term disputed topic in theoretic area. From the initial “plant manager responsibility system of factory director”, to issuing the company law, carrying on the reform of making of company, and then get to “invigorate large enterprises while relaxing control over small ones”, adjust the property right structure of state-owned enterprise. The state-owned enterprise reform has chased layer and reached the key question deeply from outward appearance to inner essence --the state-run property right transformation. There is a lot of model of handling the transformation of state-owned enterprise property, e.g. import foreign capital to transfer the state-run stock right, management board own stocks (MBO), hold share within enterprise staff and so on. Employee stock option is a new model of state-owned enterprise reformation which appears in some provinces recently. Speaking from the essence, it is one kind of promotion and application of rural share cooperation, gave all employees the rights of enterprise asset. Through the ratio adjustment between employer and employee to reached a profit balanced cooperation management model. Since the result in the small state-owned company is perfect, start to implement it into the large one in some places. This paper takes UC as an example, defines an applicable program of employee stock option. During the research, I studies and analyses the relevant theories of the employee stock option, with thoroughly compares of the advantages, shortages and the difficulties in the system. I hope this paper can offers reality for reforming system in this company and consulting, can offers reference for other large-scale state-owned enterprises also.更多还原