英国多元化员工持股计划及其对我国企业改革发展的启示  

The Diversified Employee Stock Ownership Plans in the UK and Their Enlightenment to the Reform and Development of Chinese Enterprises

作　　者：李政 艾尼瓦尔 Li Zheng;Aniwar

机构地区：[1]辽宁大学经济学院,沈阳110136 [2]吉林外国语大学马克思主义学院,长春130117 [3]吉林大学经济学院,长春130012

出　　处：《当代经济研究》2024年第2期72-83,F0003,共13页Contemporary Economic Research

基　　金：吉林省教育厅科学研究项目(JJKH20221221SK)。

摘　　要：新时代“利益共同体”导向的企业员工持股,有利于促进各类生产要素投入企业并迸发出财富创造的活力,助推共同富裕。当前我国推行企业员工持股取得较好效果,但也存在一些问题,相关法律、企业实践还有完善的空间。西方发达国家中,英国员工持股的公司治理模式发展历史比较悠久,具备较为坚实的理论基础、系统的法律框架和丰富的企业实践,在政府支持和引导下形成了多种类型的员工持股计划。其国家层面立法、税收优惠、较长的持股期限、多样化的持股模式、工会参与及鼓励全员持股等做法,对我国推行企业员工持股具有很好的借鉴意义。Employee stock ownership guided by the“community of interests”in the new era is conducive to promoting the investment of various production factors in enterprises and allowing the factors to generate the vitality of wealth creation,so as to promote common prosperity.At present,China's implementation of employee stock ownership has achieved good results,but there are also some problems.There is still room for improvement in relevant legal and corporate practices.Among the developed countries in the West,the United Kingdom has a relatively longer development history of corporate governance mode of employee stock ownership.With a relatively solid theoretical foundation,a systematic legal framework and rich corporate practices,diversified employee stock ownership plans have been formed with the support and guidance of the British government.The practices of the United Kingdom,such as its national-level iegislation,tax incentives,longer shareholding periods,diversified shareholding models,trade union participation and encouragement for shareholding by all the people,have good reference significance for the implementation of employee stock ownership in China.

关 键 词：员工持股 企业绩效 经济民主 

分 类 号：F270.7[经济管理—企业管理]