Employee Stock Ownership In China Study

Carring out ESOP is benefit for forming a new type of balance of profit mechanism consisting of distribution according to work and capital. Studying ESOP and based on "double-factor economic theory", "sharing economic theory" and "labour ownership theory ", this article fully demonstrates resonability of ESOP model, thoroughly analyses present condition and existing problems of ESOP in our country by means of quality and quantity analysis, designs a plan of ESOP suitable to our state condition by learning from the experience of ESOP in western developed countries, systematically testifies the applicable range of enterprise employee stock ownership system of our state, the source of fund of ESOP, stock ownership distribution and management and policy connecting to ESOP of enterprise and offers original opinion.Owing to its designing on ESOP suitable to our state condition, thisarticle has important theoretical and practical meaning in pushing forwardreformation of enterprises in our country and bringing into full play ofemployee's enthusiasm and creativity.