论员工持股问题的探讨
【摘要】随着我国企业改革发展的需要，员工持股越来越受到重视，并在我国企业中得到了应用。自上世纪50年代员工持股问世以来，员工持股就受到各国企业的'欢迎。本文首先介绍了员工持股制度起源以及概念，并简略介绍了其在各国应用的情况，然后就员工持股计划中的热点问题：员工持股与企业绩效之间的关系做了相关阐述，具体以金地集团实施员工持股计划后公司的销售收入与总资产报酬率的增长变化情况和其与同时期同行业的对比情况说明了员工持股计划对企业的重要作用。在本文最后两部分，对员工持股计划在我国实施的重要意义和现阶段存在的不足做了简要阐述。 【关键词】：员工持股，金地集团，绩效 Abstract
With the development and reform of enterprises in China, Employee Stock Ownership Plan (ESOP) receives more and more attention and is utilized in China. Since ESOP was born in 1950s, it is welcomed in many countries. The essay describes the origin of the ESOP, its conception and its state in the world. The relationship between ESOP and performance has been a focus, and Golden ground Group is taken as an example to analyze the former relationship.
The significance of ESOP in China and some problems that exist now are also taken into consideration. Key words: ESOP, Gold Ground Group, Performance 目 录
一、序言
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