【作者】 陆尧；

【导师】 张卫国；

【作者基本信息】 重庆大学 ， 工商管理， 2003， 硕士

【摘要】 我国的职工持股是股份制经济发展的产物。职工持股对推动企业改革的顺利进行和提高企业经济效益等都具有重大意义。论文是要在深入探讨和研究职工持股理论和实践的基础上，研究建立适合中国特色的规范的职工持股计划的问题，为职工持股在中国的研究和应用起到承前启后、抛砖引玉的作用。 论文的目的是要解决以下几个问题：①产生于西方国家的职工持股能否运用到中国这样一个完全不同的企业环境?②我国企业实践职工持股计划过程中出现的种种问题该如何解决?③如何设计一个职工持股计划的操作程序和内容，提供给准备运行职工持股计划的中国企业? 为了解决上述的问题，论文通过以下的步骤进行研究：①第2、3章对职工持股的理论和职工持股在国内外的实践进行分析和总结；②在第2、3章的基础上，第4章结合中国实际和运作情况，分析在中国实施职工持股的特色，并对产生的问题提出解决建议；③应用第4章对我国职工持股的特点和问题的分析成果，第5章研究适合我国企业的职工持股的操作步骤和计划内容，做到适应特点、发扬经验，避免问题；④应用第5章的职工持股的操作步骤和计划内容，第6章结合目标企业的实际情况，为国有控股的ZG有限责任公司做出职工股权激励方案，提供给读者一个可借鉴的操作案例。 通过论文的研究，回答了上述问题，得到以下结论：①论文证明了中国实行职工持股是一条可行的道路，并提出了职工持股计划如何适合中国特色的观点；②论文对当前中国企业持股计划在实施中反映出的问题进行了总结和分析，提供了可行的解决建议；③论文从职工持股计划的经验和教训中得出了一套操作程序，并归纳了一套完善的职工持股计划应该包含的各方面内容；④论文为目标企业ZG有限责任公司做的职工持股计划是一套目前最适合法律法规的操作案例，提供了一个可借鉴的操作案例给读者，具有比较强的实际参考价值。更多还原

【Abstract】 Employee stock ownership is the achievement of stock system development in China. It is very significant in enterprise reform and improving economic efficiency. This thesis is to study deeply the theories and practices of employee stock ownership and to set up ESOPs suitable to China. It can serve as a base for further study.The thesis aims to solves several problems below: (1) Can ESOP from western countries be suitable to a different environment in China? (2) How to solve the problems appeared in ESOP experience in China? (3) How to establish a practical working process of ESOP and its contents for the enterprise prepares to use ESOP?The main contents are as below: (1) Chapter 2 and chapter 3 analyze the theories and practices of employee stock ownership. (2) On this basis, chapter 4 discusses the particularities of ESOPs in China, then analyzes the main problems appeared and provides the solutions. (3) According to the characteristics in China, chapter 5 establishes a practical working process of ESOP and its contents. (4) Chapter 6 works out an ESOP for ZG Co., Lmt.. It provides an exercisable case to readers.The conclusions are as below: (1) The thesis proves that China can use this method to advance modern corporation system and should take China’s characteristics in account. (2) The thesis summarizes and discusses the main problems in ESOPs in China, and provides the solutions. (3) The thesis establishes a practical working process of ESOP and its contents from some successful cases. (4) The thesis uses its study to design an ESOP for ZG Co., Lmt. It’s a case most suitable to laws at present. It provides an exercisable and practical case to readers.更多还原