【作者】 刘英杰；

【导师】 李士萍；

【作者基本信息】 天津大学 ， 经济法， 2007， 硕士

【摘要】 职工持股法律制度开始于美国20世纪50年代的雇员股份所有制(ESOP),在中国伴随着20世纪80年代国有企业股份制改造而出现。我国职工持股法律制度不同于西方成熟市场经济国家的员工持股制度,除了具备员工持股一般性的功能外,还肩负着进行国有企业改革、实现股权社会化的使命。员工持股计划在我国的发展面临着诸多难点与法律障碍;一方面表现为该制度与传统公司法理念的差异,另一方面表现在我国立法的空白,在股票来源、资金来源、持股机构、税收优惠等多方面的法律规范制度尚不健全,从而阻碍了职工持股计划在我国的发展。论文运用比较的、逻辑的和实证的方法,立足于我国现行公司法的相关规定,借鉴国外员工持股计划的合理因素,探索我国员工持股制度的特殊性,分析我国员工持股制度面临的障碍,提出了完善的对策。全文主要包括如下5个方面。1.分析、总结了我国、美国、英国、日本、法国等国家员工持股制度的发展,说明该制度在国内外的发展趋势及其影响,为我国实施该制度的实践进行铺垫。2.从凯尔索的“双因素经济论”开始,介绍了分享经济论,劳动者主体论、劳动力产权论、人力资本理论,阐述了员工持股制度存在的理论基础,分析了该制度的社会经济功能。3.通过与美国为代表的员工持股计划特征的比较,论述了我国员工持股制度在管理机构、股票来源、资金来源以及对员工持有股份转让等方面具有特殊性。4.以我国现行公司法为参照,论述了员工持股制度与公司法理念和具体制度存在的冲突及障碍。5.最后对如何完善我国员工持股制度提出了立法建议。更多还原

【Abstract】 The legal system of Employee Stock Ownership Plan(ESOP)began in the United States during the 1950s when there was carrying out the employee share ownership (ESOP) .In the 1980s of the 20th century, Along with the Chinese transformation of the nation-owned joint-stock enterprises, the ESOP appeared. Comparing with most of western market economic countries, The ESOP legal system of our country is of an effective way to process the reform in the nation-owned enterprises, and achieve the stock rights’socialization.However, the development of ESOP in our country is facing many difficulties and legal obstacles. On the one hand, it is different with the thought of traditional corporation law. On the other hand, the law itself has blankness on ESOP. For example, the legal norms of the source of the stock, the source of the capital, the institution to hold the stock, the tax incentives .etc are so distempered that it may block the development of the ESOP in our country.This thesis is exercised comparable, logical and empirical research methodology, based on the correlation provision in current Companies Act of China, used for reference to the rational complication of the ESOP in western countries. The aim of this paper is to explore the particularity of the ESOP in our country, to analyze the legal obstacles and feasible countermeasures of exercising ESOP in China. The main contents are as following:1. The first part of this paper outlines the development of ESOP in China, America, Great Britain, Japan and France to make pavement for the following study.2. The second part analyzes the leading theories (mainly about Two-factor Theory, The Share Economy Theory, Laborer Main-body Theory, Labor Force Ownership Theory, Human Resources Theory) on Employee Stock Ownership Plan to explore the social and economic functions of ESOP in China.3. The third part of this thesis compares the ESOP between China and the US, and indicates some partiularities(mainly on supervise institution, legal norms of the source of the stock, the source of the capital, the institution to hold the stock, stock transformation) about the ESOP in China.4. The fourth part compares the ESOP and existing Corporation Law in our country, discusses the conflict and obstacle of exercising ESOP in China.5. At last, the paper proposes that the legal legislation should be improved to promote the practice of ESOP.更多还原