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摘要2014年6月，中国证监会推出了《关于上市公司实施员工持股计划试点的指导意见》（以下简称《指导意见》） ，本文在这样的政策背景下，研究了我国上市公司员工持股计划的方案选择问题。《指导意见》鼓励上市公司大胆创新试点，于是市场接连上出现了多种员工持股计划方案，本文对其进行了归纳分析。本文首先总结了我国员工持股计划的研究现状，分析了我国的政策环境演变，再对目前政策下出现的员工持股计划方案进行分类归纳总结，分析其优劣，然后选择了员工持股计划较为完善的宁波慈星股份有限公司作为案例进行具体分析，案例分析中从员工及上市公司的成本收益角度解读员工持股计划，分析其优劣并给出改进建议，案例分析结束后，再对我国员工持股计划总体的发展提出了相关建议，最后对全文进行了总结与展望。26769
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毕业论文关键词 员工持股计划 方案选择 指导意见
Title The Research About The Selection of The Employee Stock Ownership Plan of Listed Companies in China
Abstract
This paper researched the employee stock ownership plan scheme selection problem of the
listed companies in our country in the background of China Securities Regulatory Commission
releasing the policy of "the guidance of implementing employee stock ownership plan for the
listed companies" (hereinafter referred to as "the guidance ") "The guidance" encouraged listed
companies to carry out innovation boldly, as a result, the variety of employee stock ownership
plans springed up on the market in succession. And this paper has summarized and analyzed it.
At first, this paper summarizes the research status of employee stock ownership plan in our
country, analyzes the evolution of the policy environment in China, then summarizes the
employee stock ownership plan in current policies, analyzes its advantages and disadvantages,
after that I select a typical case named ningbo CiXing co., LTD who has carried out the
employee stock ownership plan to make a deep analysis. I analyze the plan from the the cost
and benefit of employees and listed companies, and analyze the advantages and disadvantages
of it,then I give some suggestions for improvement. And after the case analysis, I give some
related suggestions for the general development of employee stock ownership plan in our
country. Finally, the whole paper is summarized and I am looking forword to the development
of employee stock ownership plan in the future.
Keywords ESOP Solution Selection The Guidance
目 次
1 绪论 . 1
1.1 研究问题的提出 1
1.2 研究的思路和方法 2
2 我国员工持股计划的界定及文献综述 4
2.1 员工持股计划的界定 4
2.2 国内研究文献综述 4
2.3 文献评述 5
3 我国员工持股计划的现状分析 6
3.1 我国员工持股计划的演变 6
3.2 员工持股计划管理方式 7
3.3 员工持股计划方案理论分析 7
4 慈星股份员工持股计划案例分析 . 11
4.1 公司简介. 11
4.2 慈星股份员工持股计划的主要内容 . 11
4.3 慈星股份员工持股计划的方案选择分析 . 12
4.4 慈星股份员工持股计划的优劣分析 . 14
4.5 对慈星股份员工持股计划的建议 . 16
5 完善我国员工持股计划的相关建议 . 18
5.1 制定税收优惠政策 . 18
5.2 与养老金体系结合 . 18