论文标题:国有企业职工持股制度若干法律问题研究
Researches on Some Aspects in Law of ESOP of State-owned Enterprises
论文作者 李寒冬
论文导师 曹海晶,论文学位 硕士,论文专业 经济法学
论文单位 华中师范大学,点击次数 178,论文页数 45页File Size1682k
2001-05-01论文网 http://www.lw23.com/lunwen_32806307/ 职工持股 ;国有企业改制; 产权;现代企业制度
ESOP, state-owned enterprise reform, property right, modern enterprise system
产生于西方资本主义社会的职工持股制度是指企业职工持有本企业的一部分特殊股权，以此参与企业的经营管理和剩余利润分配的制度。这种制度的产生，改变了职工传统意义上的受雇佣地位，为职工参与企业管理提供了所有权基础。而在中国农村始于七十年代末期的包产到户、家庭联产承包责任制，使耕者有其田，从而使农民的积极性得到充分发挥。因此，全面分析职工持股制度的现代意义，借鉴中国农村的改革模式，汲取国外职工持股制度的先进经验，是本文写作的基础。 经过放权让利、利改税、承包制等改革历程，中国的国有企业面临着不可回避的深层问题，究其原因，在于没有真正触动国家的所有权，忽略了国企职工这一改革利益主体的塑造。国有企业多年的改革，职工仅是改革的被动体，改革并未使他们的经济地位发生显著变化，甚至生活受到一定影响，成为改革的牺牲品。因此，构造职工参与的多元所有制，塑造改革的利益主体，应是职工持股制度在国有企业股份制改造中应担当历史使命。本文认为，探讨国有企业职工持股制度的前提是产权清晰，而产权清晰的真正内涵是出资人的到位，并不只是明确产权的归属，如果仅仅是明确产权归属，国有企业产权是最清晰的——都属于国家，问题是谁对这个资产负责。 职工持股制度相对于国有企业改造的实际需求，法学理论探讨相对滞后，立法及政策相对滞后，这必然导致这一制度应用中的不确定性和不规范性。笔者将国有企业职工持股制度作为研究课题，不仅涉及到这一制度的理论意义，更为重要的是还结合国有企业股份制改造操作中所出现的问题，提出立法建议。这一课题的研究可以从法学、经济学等多个学科角度进行切入。由于经济学理论较容易体现经济体制改革的现状，因此，本文在侧重运用法学学科分析方法的同时，兼顾吸收经济学的学科分析方法，对职工持股制度在国有企业改制中的问题进行具体探讨。中国的国有企业有其特殊的历史背景与政治地位，因此，探讨这一制度必须坚持从实际出发，实事求是。本文用实证分析的方法 0。自霎弓，l 前＋壹j（计十 ＼“、。－／uu了ER S 二旺S二S — — 对现实中大量的案例进行研究，对国有企业股份制改造操作中出现的问题进行 探讨，从而对国有企业职工持股制度的模式从立法原则、财政税收、信贷资金、 社会保障等几方面提出法律构想。
The state-owned enterprises have to face the further inevitable difficulties, even they have performed a few reforms, such as granted the business right or some benefit from the government, allowed the profit instead of tax or contracted to someone. In a word, all above reforms did not involve the ownership of the enterprises, ignoring the benefit of the enterprise employees, the principal part of the reform. This article advocates that the reform should start with the property right, the reform object should be establishing the modern enterprise system and conducts a direction that one enterprise can be more owners including its employee. Reviewing the history of reforming state-owned enterprises. This part describes the formation and shortcomings of the traditional state-owned -operated model ,analyses the reform in a decentravization way, and points out that it hasn抰 broken through the model of planning economy, the low degreee of which can抰 guarantee enterprises sufficient independence, and the high degree of which may lead to the loss of the rational control. In the same way, the limitation of reforming in a responsbility system way which features the separate ownership and management is also discussed in the aspect of economics and laws. At last, this article drew a conclusion that a new system should be founded for the reform of state-owned enterprises: that is to turn the employees into shareholders. In the constitution of the system, the article investigated the advanced experience of abroad enterprises in which the employees are the shareholders, analyzed the meaning of the system and studied the successful mode of the China agriculture reform as reference.
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