论文标题:浅析国有企业改制中职工持股制度的相关法律问题
Thought about the Socialization of Execution of Sentence
论文作者 李琳
论文导师 储育民,论文学位 硕士,论文专业 法律
论文单位 安徽大学,点击次数 108,论文页数 47页File Size2315k
2003-10-03论文网 http://www.lw23.com/lunwen_418912557/ 职工持股制度;内部职工股;职工持股会;完善
ESOP;Shareholder;Employee Stock;Committee of employee holding share
职工持股制度，指公司职工持有其所在公司的部分股份，并据此参与企业管理，监督并分享利润的一种产权制度。它是一种新型的财产组织形式。在这种制度下，职工既是劳动者、人力资本的所有者，又是财产所有者，通过劳动和资本的双重结合组成利益共同体。职工持股制度产生于美国，现已风靡全球，尤其在西方发达国家盛行。我国自实行国有企业股份制改革的试点时起，开始实行职工持股制度，但实施中出现了许多问题，职工持股制度有无推行的必要，如实行，如何规范，这些是本文要探讨的问题。 职工持股制度的出现和存在有其法理基础。首先，它是法的公平价值取向的体现。其次，它是实现职工主人翁地位的法律形式。再次，它也是完善我国公司治理结构的有效选择。 美国等西方国家早在20世纪20年代就开始实施职工持股计划。美国、日本和英国等国实行的职工持股计划在不同程度上起到增强企业凝聚力，缓和劳资矛盾，提高生产效率的作用。尤其是英国和美国，在法律和税收等方面都对职工持股制度给予很大的优惠和支持。 西方国家的实践经验给了我们很大启示： 1．实行职工持股制度需要有明确的目的 2．通过职工持股，能够缓解劳资矛盾、增加职工的收入，平抑贫富差距。 3．国家需对职工持股制度进行规范和扶持，但扶持的力度必须适中，否则会带来新的问题。 4．职工股份一般应由专门成立的机构来管理，并对其转让进行严格的限制，以保障职工利益和企业的长期一致性。 我国的职工持股制度的产生和发展经历了三个阶段，在发展过彬中，也产生了职工持股的不同形式：内部职工股和职工持股会持股两种形式。在运行过程中也存在一定的问题。 1．内部职工股存在的问题： 1）．持股制度的设计具有很强的地方或部门特色。 2）．职工持有的股份激励作用不明显。 3）．开放性的职工持股难以成为维系职工与公司关系的纽带。 4X缺乏统一的管理规范，管理上存在较多漏洞。 n．一次性分配难以吸引新的人才，新老职工之间机会不平等。 2．职工持股会持股存在的问题。 lX职工持股会还存在法律上的障碍。 2）．实行职工个人自愿入股，造成股东和非股东之间的不均衡。 3）．职工股的内部转让可能招致多种不利后果。 4X股份回购存在制度障碍。 如何完善我国的职工持股制度？这首先要看实行职工持股的目的是什么。我们认为，国家在国有企业改组为股份公司时推行职工持股制度是为了实现职工当家作主，提高职工福利，提高劳动生产率和改善公司治理结构的目的。基于这个目的，本文试从以下几方面设计完善国有企业职工持股制度： 厂－｝ 职工股份的取得制度。 1．购股的职工范围。应包括公司的正式职工和公司的董事、监 事。 2．职工股占总股本的份额。发起设立的股份有限公司，股东人数有限，股份比较集中，法律以规定职工持股比例的上限为不得超过公司股本的30％为宜。募集设立的股份有限公司股份分散程度不同，有的公司持股30％的股东尚不能控制公司，而有的公司持股5％的股东就足可以控制公司了，故不存在统一的标准，＿’ 3．股份的分配原则。考虑职工的贡献大小和责任轻重，根据工龄。工资、当前岗位等因素综合确定。 4．购股价格。按不低于市场价的一定比例向职工发行股份。 5。资金来源。不应限于现金购买。 6．购股方式。应以职工个人名义购买，由职工持股会代表职工统一进行。 7．购股时间及可供认购股份的来源。 （二）职工持股会制度 职工持股会的性质一直理论界莫衷一是的问题。笔者赞同将职工持股会定位为信托机构的观点。职工持股会是公司内部的持股职工自治组织，虽然设在公司内部，却象工会一样，并不受公司经营者的管理。但与公司基于共同实现职工持股的目的而发生各种关系。 （三）对职工行使股权进行规范。 1．职工股的股权计算。 2．收益权的行使。 ） 3．共益权的行使。授权持股会统一行使。 4．股份转让的限制和股份的回购。职工股分上市公司和非＿＊市公司 进行有条件有限制的转让和回购。 （四．）国家对职工持股的鼓励和监管。 1．给予少部分的税收优惠， 2．鉴于国有企业改组的特殊情况，在股份公司改组时，允许将由职 工积累的部分量化给职工，以股份形式支付给职工。 3．完善职工持股的法律规定。 为防止国有资产流失，国家应对职工持股加强监管，但监管不是十预。 职工持股制度给国有企业的改革带来了活力，它不是孤立的制度，它是整个企业法律制度的一部分，其目的的实现、价值的彰扬，还必须有其他相关制度的配合。
The system of the employee stock ownership is a kind of system which means that part of the company"s shares is held by its staff members, by which the staff members take part in managing the enterprise, monitoring the enterprise and sharing the profit of the enterprise. It"s a new form of property. Under this system, the staff members are the labors and the owners of the capital as well as of the property. The system originated in America and now has widespread every corner of the world, the western developed countries in particular. China began to carry out this system since China tried to reform the system of the national enterprises" shares. However, many problems arise, such as the necessity of carrying it out and the way to regulate it, which will be studied as followed.The system of the employee stock ownership appears and exists on the basis of legal principle. First, it presents the law"s orientation of the equal value. Next, it realizes the law form of the staff"s position as the owner. Furthermore, it is the effective choice of perfecting Chinese companies" managing structure.Early in the twenties of the 20th century, the western countries as America began to carry out the plan of the system of the employee stock ownership. The plan practiced in America, Japan and England plays a role in strengthening the enterprises" cohesive force, relaxing the contradiction between the labor and capital, and improving the productive efficiency. England and America in particular grant great preference and support in the terms of law and taxation.Enlightens from the western countries experience.1. The requirement of definite aim of practicing the system.2. The capability of relaxing contradiction between the labor and capital, raising the staff"s income and narrowing the gap between the rich and the poor.3. The moderate regulation and support from the government.4. The establishment of a special agency to manage the staff members" shares and restrict the transit of the shares in order to guarantee the consistence in staff"s benefit as well as that of the enterprise.China has undergone three stages in the development of the system of the employee stock ownership. Different forms of holding arise as internal staff"s holding shares and the staff members" commitee"s holding shares.1. Problems arising during the practice1) Problems in internal staff"s holding shares2) Strong regional and department"s features in designing the system3) Obscure inspiriting function4) The open system"s disability to connect the staff and company5) Lack in managing regulations2. Problems of the staff members" commitee"s holding shares1) The existence of the legal obstacles2) The unbalance between shareholders and the other staff members3) Various unfavorable results from internal transition4) Obstacles in purchasing back the sharesThe way to improve China"s system of the employee stock ownership depends on the aim of practicing it. It"s believed that in practicing the system the Chinese government aims at staff"s becoming the owner of the enterprise, raising staff"s welfare, improving efficiency and the company"s structure. Based on the points as mentioned above, several suggestions designed to improve the system are demonstrated as followed:1. The system of obtaining the shares1) The limit in purchasing the shares. The regular staff and the directors and supervisors should be included.2) The percent of the shares. The staff"s shares should be no more than 30 %.3) The distributing principle. The principle in mainly based on the staff"s contribution, duty, wording years, salary and position.4) Purchasing price. The staff can buy the shares at the price of no lower than the market price.5) The origin of the capital. The origin shouldn"t be limited in cash.6) The way of purchasing. The staff can buy in the personal name.7) The purchasing time.2. The system of the staff"s holding shares c
|
