论文标题:职工持股制度的理论分析及制度设计
Study on the Internal Audit System of the State-Owned Commercial Bank
论文作者 杨彤宇
论文导师 赵万一,论文学位 硕士,论文专业 民商法
论文单位 西南政法大学,点击次数 80,论文页数 61页File Size3559k
2003-04-01论文网 http://www.lw23.com/lunwen_550175417/ 职工持股;职工参与;公司治理结构;职工持股会;人力资本
Employee Stock Ownership;Corporation Governance;Employee"s participation in corporation"s management;Labor capital;Employee stock holding committee
如何最大限度地挖掘潜力，如何最低成本的创造效益，是在市场经济的激烈竞争下，几乎每个企业都面临的问题。为此，以美国为代表的西方国家设计了经济民主化的改良框架，而政治危机四伏的俄罗斯则迫不及待地推行了经济私有化的全面改革计划，中国也在以提高国有企业效益为中心深化着经济体制改革，而无论哪一种企业改造计划最终都将注目的焦点停留在了职工持股方面。 美国、日本、欧洲等国的职工持股实践已在不同程度上展开，有关法律规定也初步成型。各国推行职工持股的历史背景和具体做法各有特点，但各国普遍都认为该制度是增强企业凝聚力，提高经济绩效，实现公平效率相统一的一种有效手段。 对职工持股制度的理论基础的讨论，本文主要分为两个层面：首先，以人力资本为契点对职工持股制度存在的本质进行挖掘，在知识经济条件下，人力资本在经济发展中的地位日益重要，与物力资本形成企业的共同治理，职工作为企业人力资本的拥有者，又与企业发展休戚与共，形成利益共同体。因此，本文将其作为讨论职工持股制度的重要理论依据。其次，本文试通过比较职工持股制度与职工管理参与制、职工所有制的异同来剖析职工持股制度的经济价值。 我国在国有企业的改造中，也实施了几种所谓的“职工持股”制度，如定向募集公司中的内部职工股、社会募集公司职工股、股份合作企业的职工股、非上市公司中的内部职工持股等。但早期的职工分散持股缺乏有效的规范，没有达到预期的目标，发挥应有的作用，实际上，分散化的内部职工持股并没有形成真正的职工持股制。在回顾了我国改革开放以来在国企改革过程中职工持股制度产生和发展的历程之后，为了在我国构建起符合国情，顺应趋势的职工持股制度，本文试从制度内容和实践条件两方面对我国的职工持股制度提出了设想:首先，在制度内容上，对职工持股的适用范围和适用对象进行了规定，而对职工所持股的流转，本文认为既要给予一定限制，避免制度价值的流失，又不能限制过死，应对职工股的转让规定一个保留期和保留额度，以保障职工的权益。对于职工持股会，本文将信托作为其较为理想的选择。在制度的实施条件上，职工持股的资金来源不应再象以往那样以职工个人的出资为主，国家和政府应给与一定的扶持。而以职工持股为目的而回购自己的股份，应成为禁止公司回购自己股份的例外。 实践中，职工持股制度在经济领域的探讨较之法律领域的探讨更为广泛和深入，本文希望通过借鉴外国经验，总结中国实践的不足，来探讨中国企业职工持股的制度规范问题。
In the keen competition, these are the questions that every enterprises should face up to : how to bring all the potentialities into full play? And how to create the highest profit at the lowest cost? Therefore, the Western countries, taking the United states as the representative, design the improving system to get democratized economy, Russia carries out the all-round reform for privatized economy, and China also insists on deepening the structural reform of the economy. While, all these reform plans, in the end, will focus on the employee stock holding.USA, Japan, Europe and other countries have already started their employee stock holding practicing. Relevant laws and regulation have been made. Despite of the differences on historical background and detailed measures these countries may have, employee stock holding has been generally deemed as an united effective way to enhance attraction of an enterprise, to promote profitability and to realize the fair efficiency.To discuss the theoretical basis of the Employee Stock Ownership System, this paper mainly pay attention to two aspects : first, take the Labor Capital as the basic point to exploit the essence of ESOS. Under the Knowledge economy, labor capital isbecoming more and more important in economical development and, together with asset capital, forms a base for an enterprise, while employees, as owner of labor capital of an enterprise, maintains a combination of future with the enterprise and forms an interest community with it. Second, analyze the economic value of ESOS by comparing the ESOS and the employees" ownership, employees" participation in Company"s management.To reform the state-owned enterprises, China has carried out several kinds of so-called ESOS. But, decentralized employee stock holding in earlier times lacks effective regulation. It did not help to reach expected target and did not bring the results it should have brought either. So, decentralized employee stock holding has not formed the ESOS in true sense. On the basis of inspecting the Employee stock ownership system over the western countries and the around 20 years history of the employee stock ownership in China, in order to construct an ESOS which conform to the situation in our country and the historical trend of the time, this paper put forward the tentative plan for our ESOS in its content and the factors to put it into force.
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