论文标题:国有企业改制中的职工持股制度法律问题研究
The Research on the Existent Legal Problems of ESOP Concerning the System Reformation of Government Enterprise
论文作者 黎雪梅
论文导师 李平,论文学位 硕士,论文专业 法律
论文单位 四川大学,点击次数 180,论文页数 44页File Size1860k
2004-09-30论文网 http://www.lw23.com/lunwen_3509607/ 国有企业改制;职工持股;信托制度
system reformation of government enterprises;employee shareholding;trust system
职工持股制度起源于20世纪初的美国。从20世纪70年代开始，职工持股制度在美国迅速发展，并产生了良好的经济及社会效益。此后，日、英、法、德等西方国家纷纷仿效美国，在本国实施职工持股制度。目前已有近60个国家不同程度地实施了职工持股制度，职工持股已成为一种国际潮流。 我国现行的职工持股是与国有企业股份制企业改造相伴而生的，职工持股的初潮约在1992年形成。此后在这10年左右的时间中，职工持股大约经历了三个阶段，方式历经几种变化，至今各地仍无统一的模式，而关于在国有企业中实行职工持股的经济得失及存在的法律问题，在经济界及法学界引起的争议从未停止过。 由于职工持股制度在国有企业改制中的广泛使用，该制度的成败直接影响到国有企业改革的成功与否。为弄清职工持股这一在西方被主要作为激励职工的制度是否能如某些学者所述，是国有企业改制的最佳解决方案，作者撰写了本文。本文共分为四章，下设各小节，主要采用经济学分析与法律关系剖析、对比论证的研究方法，从职工持股制度的起源出发，简述职工持股制度在国外的发展情况及特点，分析目前国有企业改为有限责任公司制中的职工持股方式的优劣，指出导致我国国有企业低效率的最主要原因不是职工没有积极性，而是职工对管理层(政府管理层和企业管理层)无节制地滥用权利(力)而产生的社会不公平现象的反感。国有企业改革的核心不是产权问题，也不是债权问题，而是管理体系的独立性和市场公正问题，即该如何营造并切实推行确保经济效率的“利益相关者”的公平制度机制问题。同时本文还对国有企业改制中的职工持股所存在的一些法律问题进行初步的探索，提出解决我国目前国有企业改制中职工持股所存问题，必须高度重视并解决国有企业改制中的法观念缺位问题，通过立法从根本上改变国有企业改制中的职工持股之混乱局面，同时应设计职工持股信托制度，规范国有企业改制的职工持股形式;规范改制企业中经管层的持股，避免产生社会两极分化及引发社会动荡，实现法的秩序价值;在立法上确定职工所持股份的保留期，规范职工持股的流转等粗浅的法律解决方案及构想。关键词:国有企业改制职工持股信托制度
ESOP was originated from United States in early 20th century, which has boomed in the United States since 70s of the 20th century and brought favorable economic and social benefits. Hereafter, western countries such as Japan. Britain. France and Germany. etc. have been following in the footsteps of the United States and put ESOP into practice. At present, there have been nearly 60 countries implementing ESOP to greater or lesser degrees. ESOP has become an international tide.The existing ESOP in our country came with the reformation of government enterprises into joint stock enterprises. And the prime tide of ESOP came into being around 1992. Thereafter, during the period of about 10 years. ESOP has experienced three phases and some kinds of changes in mode. But the uniform mode has not come into being in all quarters up to the present as disputes in economic circles and jurisprudential circle about success and failure in terms of economy and the existent legal matter concerning the implementation of ESOP in government enterprises.ESOP has direct influence on the success and failure of government enterprise reform. The author has composed the article in order to figure out whether ESOP is the best solution of the system reformation of government enterprises as some scholars has stated, which has been taken as the incentive system of enterprises in western countries. The said article is divided into four chapters and sections thereof. Mostly, the research techniques of economics analyses, anatomy, contrast andargumentation of legal relations are adopted in the article. Starting from the origin of ESOP. the author has indicated the instance and specific character of ESOP development in foreign countries, and analyzed the excellence and disadvantages of ESOP in the changing government enterprises into limited-liability company system currently, and pointed out that the main reason of poor efficiency of enterprise in China is not non-positivity of the employees but their strong aversion to the unfair social events due to shrilly abuse of rights by the management level (both the government and enterprise level).The core of the reformation of government enterprise is not the problem of property right or obligation right but the independence of management system and market equity ,that is how to create and carry out the equity system of "Benefit Counterparts" which ensures economic benefit. Besides, the author has carried out preliminary exploration in some legal issues in ESOP during the system reformation of government enterprises: and has put forward that the omission of law concept must be stressed highly and solved during the system reformation of government enterprises to settle employee shareholding in the system reformation of government enterprises for the moment in our country, and that the existent legal problems of ESOP during the system reformation of government enterprises must be taken into account seriously and change basically the confusion complexion of shareholding by employees during the system reformation of government enterprises by legislation; and that the trusting system of employee shareholding shall be designed, and the form of employee shareholding of government enterprises system reformation be regulated; and that the shareholding by management level in reforming enterprises be regulated to avoid social polarization and social unrest and to realize the order value of laws; and the shallow scheme and ideas of legal settlement such as ascertaining legislatively the retention period of shares held by employees and regulating employee shareholding and so on.
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