論員工持股問題的探討
【摘要】隨著我國企業(yè)改革發(fā)展的需要，員工持股越來越受到重視，并在我國企業(yè)中得到了應(yīng)用。自上世紀(jì)50年代員工持股問世以來，員工持股就受到各國企業(yè)的'歡迎。本文首先介紹了員工持股制度起源以及概念，并簡略介紹了其在各國應(yīng)用的情況，然后就員工持股計(jì)劃中的熱點(diǎn)問題：員工持股與企業(yè)績效之間的關(guān)系做了相關(guān)闡述，具體以金地集團(tuán)實(shí)施員工持股計(jì)劃后公司的銷售收入與總資產(chǎn)報(bào)酬率的增長變化情況和其與同時(shí)期同行業(yè)的對比情況說明了員工持股計(jì)劃對企業(yè)的重要作用。在本文最后兩部分，對員工持股計(jì)劃在我國實(shí)施的重要意義和現(xiàn)階段存在的不足做了簡要闡述。 【關(guān)鍵詞】：員工持股，金地集團(tuán)，績效 Abstract
With the development and reform of enterprises in China, Employee Stock Ownership Plan (ESOP) receives more and more attention and is utilized in China. Since ESOP was born in 1950s, it is welcomed in many countries. The essay describes the origin of the ESOP, its conception and its state in the world. The relationship between ESOP and performance has been a focus, and Golden ground Group is taken as an example to analyze the former relationship.
The significance of ESOP in China and some problems that exist now are also taken into consideration. Key words: ESOP, Gold Ground Group, Performance 目 錄
一、序言
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