Research On Employee Stock Ownership System Of Mixed Ownership Enterprises In The Reform Of State-owned Enterprises

The employee stock-holding has been widely used in our country for more than 30 years,but it has been widely used in our country because it has a remarkable incentive effect on the staff,but it has been called for many times in the state-owned enterprise because of the problems of the loss of state-owned assets.Since the employee stock-holding pilot work in August,2016,the employee stock-holding plan,as the key measure of the reform of the mixed ownership in the state-owned enterprise reform,has reinitiated the extensive attention of the society,and it has brought many benefits to the reform of the state-owned enterprise.There are also some problems that deserve our research and discussion in theory and practice.First of all,this paper combs the system of employee shareholding in China through a small-scale pilot,a large-scale implementation,an all-round stop,and the pilot restart four stages,the pilot of employee shareholding presents the core backbone shareholding,incremental introduction,Limited partnership ownership into the mainstream and other new features.Secondly,it analyzes the theoretical basis of employee holding in the reform of state-owned enterprises by using the theory of mixed ownership economy,the theory of labor force property right,the theory of employee subject and the theory of profit-sharing.This paper discusses the objective necessity of employee shareholding in developing mixed ownership economy,optimizing ownership structure of state-owned enterprises and encouraging employees.Thirdly,through the introduction of an example of an employee-owned pilot enterprise In this paper,the difficulties and difficulties encountered in the pilot work of employee stock ownership are summarized.The main problems are the lack of special legislation,the legal obstacles to the conflict between the policy and the present law,the low proportion of the holding,the lack of matching of the policies and the restrictive regulation,etc.;the staff holding enthusiasm is not high,the form of capital contribution is single,The supervision mechanism is not perfect and so on.In the end,some countermeasures are put forward to the difficulty of the staff holding,and the joint efforts of the government,the enterprise and the staff are needed to further carry out the pilot work of the staff holding of our country.It is not only in the aspect of filling the blank of legislation,to provide legal support for employee stock ownership but also to promote the tax preferential policy and credit support of the employee's holding In order to solve the difficulties encountered in the pilot work of ESOP,we should establish the supervision and management mechanism of ESOP in China by legalizing policy and clarifying the subject of ESOP supervision,clarifying the content of ESOP,and standardizing the supervisory procedure,etc.In order to protect the rights and interests of employees,improve the enthusiasm of employee ownership and stimulate the internal vitality of state-owned enterprises.