论文标题:私营企业员工持股制的探讨
The Quantitative Valuation System for Security Funds in Our Country
论文作者 李宇锋
论文导师 杨小卿,论文学位 硕士,论文专业 工商管理
论文单位 西北大学,点击次数 96,论文页数 70页File Size2887k
2003-04-01论文网 http://www.lw23.com/lunwen_401764702/ 传统型;私营企业;员工持股;探讨
traditional,private enterprises, Employee Stock Ownership Plans, probe
本文主要论述了在私营企业风起云涌的背景下，实行员工持股制的必要性及通过正确实施员工持股制，健全私营企业的激励机制和法人治理结构，使企业走上持续发展之路。文章从理论、实务、政策、案例多个角度分析私营企业实施员工持股制的紧迫性、现实性和可行性，并根据国际经验，结合本国国情，理论与实际相结合，特别是通过实例分析，给出适合传统型私营企业特点的员工持股方案设计。 本文的研究目的就是通过对员工持股制的内涵、特点、作用等方面的分析，探讨私营企业员工持股制的发展模式，并在此基础上研究员工持股制实施中急待解决的问题与对策。 本文首先阐述了私营企业内部治理结构中存在的问题及对策。主要观点：员工持股制度以多元化产权主体结构为特征，进行员工持股制度建设对实现治理结构创新具有现实意义。 其次，探讨了员工持股制的内涵、特点、作用、操作流程，主要观点：员工可凭借其人力资本的价值拥有企业的所有权，员工持股制度是现代企业制度的重要实现形式。 再次，从股本设计、红股发放、股利分配等8个方面对私营企业员工持股制的方案做了系统地论述，突出方案简洁、务实、操作性强的特点。 然后，从劳动力产权、股份设置、股利分配、物质激励与精神激励的关系、法人治理结构五个角度对利兴电器公司员工持股制做出评述，指出私营企业员工持股制的选择方向。 最后从法制建设、金融、税收政策、持股会运作、股权结构五个方面论述了员工持股制实施中急待解决的问题，并对此提出了建设性意见。
This thesis briefly elaborated why the private enterprises adopted Employee Stock Ownership Plans, and how to do their best to correctly implement it, so as to consummate their incentive mechanisms, made them constantly developing. This thesis analysed the possibility that the private enterprises adopted Employee Stock Ownership Plans from 5 aspects, and systematically expounded the process that the private enterprises adopted Employee Stock Ownership Plans.Firstly, this thesis introduced the private enterprises" defects and contermeasures. The main principle: Employee Stock Ownership Plans is helpful for the private enterprises to realize administration creation.Secondly, this thesis probed the characteristics and functions of Employee Stock Ownership Plans. The main principle: Employee Stock Ownership Plans is the important institution by which the private enterprises may realize modern enterprise system.Thirdly, this thesis systematically expounded the scheme of Employee Stock Ownership Plans which is concrete, reliable from the follow aspects:1. the design principle of Employee Stock Ownership Plans;2. the total shares" design;3. the distribution of employee stock;4. the distribution of dividend;5. the management of employee stock ownership organizationThen, this thesis analysed detailedly the model of employee stock ownership in the case with the qualitative method, and put the assess fomula refined from practice into the share" distribution , made the Employee Stock Ownership Plans implemented with the scientific institutions, avoided subjective decision, materialized Employee Stock Ownership Plans incentive effect.Finally, this thesis advanced the suggestions according to the main problems found in pratice.
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