一、序言员工持股计划(Employee Stock Ownership Plan,ESOP),是一种使员工成为本公司的股票拥有者的员工受益机制。~①其主要内容是股份公司根据员工的意愿,在公司内部或者外部设立员工股管理机构,通过合法方式(包括有偿或无偿)使员工获得本公司股票并长期持有,按约定分配给员工股份权益,并以此为基础让员工参与公司治理的制度安排。作为公司鼓励其员工持有本公司股票的一种有效方式,员工持股计划在境外成熟市场相当普遍。上市公司实施员工持股计划,有利于建立和完善劳动者与所有者的利益共享机制,改善公司治理水平,提高员工凝聚力和公司竞争力。~② I. Introduction The Employee Stock Ownership Plan (ESOP) is an employee benefit mechanism that makes employees the stockholders of the company. ~ ① The main content is that the stock company, based on the employee’s wishes, sets up a management unit of employee stock inside or outside the company to obtain the long-term stock of the company’s shares through legal means (including paid or unpaid) Rights and interests, and as a basis for employees to participate in the institutional arrangements for corporate governance. As an effective way for the company to encourage its employees to hold shares in the Company, the Employee Stock Ownership Scheme is quite common in mature overseas markets. The implementation of Employee Stock Ownership Plan by listed companies will help to establish and improve the benefit sharing mechanism between workers and owners, improve the corporate governance and enhance the cohesion of employees and the competitiveness of the company. ~ ②