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論員工持股問題的探討
【摘要】隨著我國企業改革發展的需要，員工持股越來越受到重視，并在我國企業中得到了應用。自上世紀50年代員工持股問世以來，員工持股就受到各國企業的歡迎。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用的情況，然后就員工持股計劃中的熱點問題：員工持股與企業績效之間的關系做了相關闡述，具體以金地集團實施員工持股計劃后公司的銷售收入與總資產報酬率的增長變化情況和其與同時期同行業的對比情況說明了員工持股計劃對企業的重要作用。在本文最后兩部分，對員工持股計劃在我國實施的重要意義和現階段存在的不足做了簡要闡述。 【關鍵詞】：員工持股，金地集團，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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