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論員工持股問(wèn)題的探討
【摘要】隨著(zhù)我國企業(yè)改革發(fā)展的需要,員工持股越來(lái)越受到重視,并在我國企業(yè)中得到了應用。自上世紀50年代員工持股問(wèn)世以來(lái),員工持股就受到各國企業(yè)的歡迎。本文首先介紹了員工持股制度起源以及概念,并簡(jiǎn)略介紹了其在各國應用的情況,然后就員工持股計劃中的熱點(diǎn)問(wèn)題:?jiǎn)T工持股與企業(yè)績(jì)效之間的關(guān)系做了相關(guān)闡述,具體以金地集團實(shí)施員工持股計劃后公司的銷(xiāo)售收入與總資產(chǎn)報酬率的增長(cháng)變化情況和其與同時(shí)期同行業(yè)的對比情況說(shuō)明了員工持股計劃對企業(yè)的重要作用。在本文最后兩部分,對員工持股計劃在我國實(shí)施的重要意義和現階段存在的不足做了簡(jiǎn)要闡述。 【關(guān)鍵詞】:?jiǎn)T工持股,金地集團,績(jì)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 錄
一、序言
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