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员工持股计划的理论基础和制度设计已比较成熟和完善,由于其在利益调整、激励员工和提高企业效益等方面具有重要意义,因此在我国股份制公司中全面推行员工持股计划非常必要。我国各地的员工持股改革实践已经很普遍,但国家立法和政策比较滞后,迫切需要国家进一步完善立法政策和市场监管。
The theoretical basis and system design of employee stock ownership plan have been relatively mature and perfect. Because of its importance in the adjustment of benefits, motivation of staff and improvement of enterprise efficiency, it is very necessary to implement employee stock ownership plan in our joint stock company. Employee shareholding reform practices across China have become commonplace, but national legislation and policies are lagging behind and there is an urgent need for the state to further improve its legislative policies and market supervision.