The Realization Of Employee Stock Ownership Plan Though Trust

The Employee Stock Ownership Policy, a way of employee's participation in company's administration, has achieved significant social functions and obtained obvious results in developed western countries. Based on the research and analysis of problems existing in our nation's Employee Stock Ownership, this thesis puts forward a method to design the Employee Stock Ownership aiming at giving full play to the positive functions of Employee Stock Ownership Policy. Meanwhile an Employee Stock Ownership Operation Mode typical of this thesis is designed.The thesis is divided into three major parts: Foreword, Main Body and Conclusion respectively. The Main Body includes four chapters.Chapter one analyzes the present situation of Employee Stock Ownership in our country. First, the form of Employee Stock Ownership in our country is introduced; then the legal impediments confronting the stock ownership forms are analyzed; in addition, a series of negative effects of Employee Stock Ownership existing in real practice in our country are summarized.Chapter two carries on a value appraisal and analysis as well as empirical research concerned with ways of Employee Stock Ownership. Aiming at providing references to the present thesis, this chapter introduces two typical employee stock ownership theories abroad, and discusses the value and significance of employee stock ownership, based on which the thesis analyzes the necessity to execute Employee Stock Ownership Policy. Chapter Three discusses the choice of Employee Stock Ownership and its legal system frame. The thesis discusses the major problems in the legal relationship of employee Stock Ownership Trust (party's confirmation and source of trust capital). After solving those major problems, the thesis puts forward the legal system frame of employee stock ownership trust.Chapter Four analyzes the problems confronting the Employee Stock Ownership currently as well as its solution. The successful execution of Employee Stock Ownership Trust Policy requires the support and perfection of our nation's relevant policies which involves trust registration and trust taxation. Thus this chapter analyzes the perfection of relevant complementary policies and brings forward some suggestions.