目 錄

摘要 III
Abstract IV
引言 2
1 國有高科技企業(yè)與員工持股計(jì)劃相關(guān)理論 2
1.1 國有高科技企業(yè)的概述 2
1.1.1 高科技企業(yè)的概念 2
1.1.2 國有高科技企業(yè)的基本特點(diǎn) 2
1.2員工持股計(jì)劃的概念 3
1.3員工持股計(jì)劃的產(chǎn)生與發(fā)展 3
1.3.1員工持股計(jì)劃的產(chǎn)生 3
1.3.2員工持股計(jì)劃的發(fā)展 4
2 國有高科技企業(yè)推行員工持股計(jì)劃的必要性及存在的問題 6
2.1認(rèn)識方面存在誤解 6
2.2國有高科技企業(yè)存在的不確定性 6
2.3資本市場的不完善 6
2.4員工的不良心理因素 6
2.5制度實(shí)施的動機(jī)不純 7
2.6制度實(shí)施中的分配不公 7
2.7立法不健全 7
3 美中員工持股計(jì)劃的比較及借鑒 8
3.1 美中員工持股計(jì)劃的比較 8
3.1.1 背景及主要目的的比較 8
3.1.2 持股資金來源的比較 8
3.1.3 股權(quán)設(shè)置及管理的比較 8
3.1.4 政府的扶持發(fā)面的比較 8
3.2 美中員工持股計(jì)劃的借鑒 9
3.2.1 員工持股計(jì)劃的資金來源 9
3.2.2 員工持股的股權(quán)管理 10
3.2.3 員工持股計(jì)劃需要完善的內(nèi)部員工持股法律法規(guī) 10
4 國有高科技企業(yè)推新員工持股計(jì)劃的對策 11
4.1 清楚認(rèn)識障礙從而提高員工參股積極性 11
4.2 抓住有利的實(shí)施時機(jī)從而增強(qiáng)員工信心 11
4.3 政府應(yīng)加強(qiáng)資本市場的管控力度 11
4.4 設(shè)立職工持股委員會對股份進(jìn)行集中管理 12
4.5 嚴(yán)格把關(guān)實(shí)施員工持股計(jì)劃的企業(yè)的資產(chǎn)狀況. 12
4.6 建立職工個人持股賬戶合理分配股權(quán) 12
4.7 完善相關(guān)法律法規(guī) 13
結(jié)論 14
參考文獻(xiàn) 15
致謝 18
1
摘 要
國有高科技企業(yè)作為科學(xué)技術(shù)的載體，通過市場的競爭，大大推動了技術(shù)的進(jìn)步，對我國的發(fā)展有著深遠(yuǎn)的影響。國有高科技企業(yè)具有高風(fēng)險，高投入，高速度等特征，尤其隨著科學(xué)技術(shù)的進(jìn)步，國有高科技企業(yè)中的技術(shù)含量的增加，知識產(chǎn)權(quán)在企業(yè)總資產(chǎn)中所占的比例也越來越大。國有高科技企業(yè)推行員工持股計(jì)劃，可以使員工與公司的利益相關(guān)，投入更大的精力，共擔(dān)風(fēng)險。員工持股計(jì)劃不只是一種福利，而是國有高科技企業(yè)改革的有效途徑。
論文針對國有高科技企業(yè)推行員工持股計(jì)劃，從四個部分進(jìn)行系統(tǒng)的分析。首先闡述了員工持股計(jì)劃的概念，員工持股計(jì)劃的產(chǎn)生與發(fā)展，以及員工持股計(jì)劃的理論基礎(chǔ)。力求在充分吸收前人研究成果的基礎(chǔ)上，為國有高科技企業(yè)員工持股計(jì)劃的建立提供完備的理論依據(jù)。其次針對我國國有高科技企業(yè)的特點(diǎn)，分析了員工持股計(jì)劃的必要性，從不同的角度分析了國有高科技企業(yè)實(shí)施員工持股計(jì)劃存在的問題。再次通過對中美員工持股計(jì)劃進(jìn)行比較分析，借鑒了美國實(shí)施員工持股計(jì)劃比較成熟的經(jīng)驗(yàn)。最后提出了完善我國國有高科技企業(yè)員工持股計(jì)劃的相應(yīng)對策。


關(guān)鍵詞：Abstract

State-owned H-tech enterprises, as a carrier of science technique, through the competing of market, have largely pulled the improvement of technique and have profound affection to the development of our nation. State-owned H-tech enterprises have many characters such as high risk, high input, high pace etc, especially, as the improvement of science technique and the increase of technique content in State-owned H-tech enterprises, intellectual right takes more and more proportion in enterprise’s total asset. Implementing Employee Stock Ownership Plans ( ESOP) in State-owned H-tech enterprises, could get the employees associated with the enterprise’s benefit, and then invest more energy, sharing risk with the enterprise. ESOP is not only a well-fare, but also a effective method to the innovation of State-owned H-tech enterprises.
For setting up ESOP in the state-owned H-tech enterprise, this paper analyzes from four parts. First it elaborates the definition of ESOP, the origination and the development of ESOP and the theory basis. Working hard with the prior research achievement, this paper has established a sound theory basis for state-owned H-tech enterprise. Then, as countering the current characteristics of State-owned H-tech enterprises, the study has analyzed the necessity of implementing ESOP in State-owned H-tech enterprises, and analyzed the problems existing in setting up ESOP from different perspectives. And next, through the comparing analysis between the U.S and internal ESOP, this paper initiates the US’s relatively ripe experience. Finally, it offered the related countermeasures which used for consummating the necessity of our state’s ESOP.

Keywords：Employee Stock Ownership Plans； State-owned H-tech Enterprises；
The proportion of Sock-holding； Human Resource