The Analysis And Choice Of The Share-Holding Body Of The ESOP

Being a successful company prompting system, Employee Share Ownership Plans (ESOP) first turned up in the United States, then it rapidly developed all over the world including China. In China it has do lots of favors to the transformation of state-owned enterprises. But now, ESOP has met with more and more troubles and gradually walked into hot water. In my opinion, the share-holding body is the key of the ESOP. This article tries to find the most appropriate mode of ESOP for our country.The Chapterlof the dissertation introduces the meaning, appearance, development, characteristic of the ESOP. And it has also been adopted in our country but now it is in its hard time because the share-holding body has not been clearly defined.The Chapter 2 of the dissertation analyses the share-holding body of ESOP in China: employee, employee-stock-holding committee and trustee body. Then it draws a conclusion that the trustee body will be the most appropriate one of the share-holding bodies.The Chapter 3 of the dissertation thoroughly set forth the theory of the ESOP under trust mode.The Chapter 4 of the dissertation set up series of advices on the ESOP for promoting its healthy development in our country.In the end, the dissertation draws a conclusion that the employees, employee-stock-holding committee under the agent mode and trustee body are all feasible for ESOP. When the scale of company is small (not more than 50 people) , the employees or the employee-stock-holding committee under the agent mode can been chosen for ESOP. According to its own conditions, the company can decide which one is better. When the company has a big scale, the trustee body mode should been chosen naturally.