【作者】 梁慧瑜；

【导师】 柳经纬；

【作者基本信息】 厦门大学 ， 民商法学， 2007， 博士

【摘要】 现实中有很多员工持股性质的探索,由于缺乏相关制度的引导而陷入混乱。很多具体的案例表明,一方面,员工持股为企业的发展做出积极贡献,另一方面,却又引发了诸如华为股权纠纷这样的问题。从员工持股有什么作用到我们需要怎样的员工持股,就是本文的基本出发点。本研究采用案例分析、文献分析、历史分析、比较分析以及法律解释等方法,跨学科对员工持股进行研究,通过探讨员工持股的概念、特征、历史发展、理论基础、西方国家实践以及我国已有的相关实践,为构建我国员工持股法律理论提供理论基础,实现法与经济的和谐。第一章是本文的绪论。从我国企业发展的瓶颈问题——人力资本所有者的激励问题入手,探讨企业资本问题:即现有的以物质资本为主、忽略人力资本的做法不能适应现代企业的发展需求,为此,应当发挥企业中人力资本的力量。由于人力资本具有强烈的人身附随性,加之我国几千年的文化传统和社会心理习惯,对其进行有效的激励就要改变传统思路,对症下药,选择精神激励和物质激励相结合的方式,并在一定时期内,以物质激励为主的激励方式。通过对当前主要采用的员工激励方式的比较,得出初步判断——当下对我国企业而言,员工持股是最优员工激励方式。第二章员工持股的基本理论。从员工持股的概念、类型入手,进一步认识员工持股制度的本质特征。由于近代西方发达的资本主义经济关系,现代员工持股的理论也源于西方。故本章对员工持股制度理论基础的探讨,也主要以西方经济理论为主;同时也介绍了从传统计划经济体制向市场经济体制转轨背景下,我国学者对员工持股的理论探讨。比较而言,人力资本理论更符合员工持股制度的本质特点,以此为基础,对员工持股制度进行利弊分析。第三章国外员工持股实践及启示。重点介绍:美国的员工持股计划、德国的员工参与决策制度、日本的员工持股制度、西班牙的蒙德拉贡合作社制度等。通过对国外典型的员工持股的介绍和梳理,得出对我国实行员工持股的有益启示。第四章我国员工持股实践与存在的问题。我国最早的员工持股实践,出现在封建社会明清时期的晋商票号之中,由此为员工持股适应我国文化传统作出了有力地证明。改革开放以来我国有各种员工持股性质的实践,但操作过程中出现了很多问题。发现问题,解决问题,是制度完善的必经之路。分析我国员工持股“失效”的原因,是要为我国员工持股提供合适的路径——区分不同的企业性质,走不同的员工持股之路:约束与激励并重的制度建设中,国有企业注重规范化、制度化而民营企业则要有自由选择的空间。第五章构建我国员工持股法律制度。在前文具体分析的基础上,完善和构建员工持股法律制度。选择适合我国的员工持股立法模式,确定立法的宗旨与基本原则,从各个具体问题入手:股份来源、资金来源、持股比例、股份的管理方式、员工股东的权利义务等方面考量员工持股法律规范的细节。通过对员工持股相关问题的全面梳理和论述,用《员工持股条例建议稿》作为论文的代结论,试图使员工持股理论更具操作性和现实意义。更多还原

【Abstract】 There are much research on the Employee Stock Ownership, but it is in a state of confusion owing to the lack of related systems. Many concrete cases indicate that the development of enterprise is due to the Employee Stock Ownership. However, many disputes such as the share ownership dispute of Huawei Company also originated from this system. The basic point of this dissertation is from the function of the Employee Stock Ownership to the design of this system. The research methods of this dissertation include the analysis on cases, on documents, on history, on comparison and law interpretation, etc. In order to provide the theory basic to the law theory of Employee Stock Ownership in our country, the dissertation researches on the concept of the Employee Stock Ownership, and it’s character, historic development, theory basic, and the practice in western countries and in China. The object is to realize the harmony of law and economic.The first Chapter is the introduction. Prompting to the Human Capital is the key of the development of enterprise in our country. The current structure of capital pays more attention to material capital, ignoring the Human Capital. This chapter researches on the capital problem of enterprise just from this point. Because of the strong body collateral character of the Human Capital and the culture tradition and social psychology custom in our country, it is necessary to change the traditional thinking method. The concrete way is the combination of material motivation and sprit motivation, but the material motivation should dominate for a certain period. A preliminary conclusion that Employee Stock Ownership is the best motivation manner is drawn by comparing the current motivation manners in our country.The second chapter is the basic theory of Employee Stock Ownership. On basic of the concept and types of Employee Stock Ownership, this chapter defines the essential character of Employee Stock Ownership. Because of the advanced capital economic of the western countries, the modern theory of Employee Stock Ownership originated from them. Therefore, This chapter pays more attention to the western economic theory. It is no doubt that, it also concerns the theory research on Employee Stock Ownership in our country under the background of transition from plan economy system to market economy system. The theory of human capital more conforms to the system of Employee Stock Ownership. Basing from this theory, this chapter analyses the advantages and disadvantages of the system of Employee Stock Ownership.The third chapter is the Practices and Revelations of Employee Stock Ownership Abroad. This chapter pays more attention to introduction of Employee Stock Ownership Plans in America, the System of Employee Participation in German, Employee Stock Ownership Meeting in Japanese, and Other Typical Practices. Through it, this chapter draws the beneficial Enlightenment on Chinese Enterprises. The forth chapter is Practices and Problems of Employee Stock Ownership in China. The original practice of Employee Stock Ownership in China is the Labor-sharing in Shanxi Bank. It proves that Employee Stock Ownership could be adapted to our culture custom. After carrying out of the policy of reform and opening, many problems emerge from all kinds of the practice of Employee Stock Ownership. Through analyzing the reason of the failure of our practice of Employee Stock Ownership, this chapter concludes that different character enterprises should adopt different model. That is the last conclusion: State-owned Enterprise should attach importance to systematization and standardization, while, Private Enterprise should be free to choose the best model.The fifth chapter is Building the Legal System of Employee Stock Ownership in China. This chapter emphasizes on the Building and improving the Legal System of Employee Stock Ownership in China, basing on stock source, capital source, stock ratio, management method of stock, the rights and duties of employee shareholder,(?)"Advising draft of Employee Stock Ownership" is the conclusion of this dissertation. It’s helpful to building and improving the Legal System of Employee Stock Ownership in our country.更多还原