美国职工股份所有制经济与其对我国动态适用性

【Abstract】wWw.shuoshilunwen.com The American employee stock ownership plan (for short ESOP) economy has widespread development since the 70’s, 80’s of 20th century, and products profound influence to the capital appropriation form and social economy of the USAESOP economy mainly has four kinds of types, including: already levered ESOP, can levered ESOP, non-levered ESOP and revenue-derated ESOP. Its circulated mechani is that corporations allow employee to he there stocks by encouragement or purchase through loan. Employee Stock Association is in charge of Employee stocks collectively, and participates in corporation management representing employee collectivity as one of large stockholders.The employee stock ownership plan property right relations mainly displays following three aspects:First, property right basic pattern: personal property rights in content + collective property rights in form + employee collective right to control + employee individual usufruct;Second, the operating right pattern: collective management power at the foundation of one employee one ticket;Third, the assignment pattern: Wages+ dividendThe employee stock ownership plan is the important form which is one capital system of ownership relations of developing the useful and discard the useless; Its appearance breaks the sole producer goods capitali personal to hold the system, and socialized form in capital possession appears in the United States; Its appearance manifests the capitalist enterprise institutional innovation; The enterprise surplus power realization indicates tranormation of capitalist enterprise profits from the capitalist monopolization to dividend to stockholder, manager and employee; It is new social factor producing in the capitalist society which has the transition and collective economy nature.In our economy reforming process, the ownership of production appropriation presents "the innumerable colors level" under the concrete historical condition, and economical relations existence transition forms. At the foundation of the ESOP comparison between in China and America in the foundation, the paper analyzes our country ESOP existent the questions, and discusses ESOP’s movement conditions in our country with the development viewpoint. ESOP in our country economy development presents different characteristics in different time and different region, and has the different compatibility to the economical development. The paper mainly discusses the serviceable generic condition and basic stipulation, and concrete moving conditions are the question which is studied continually. Under the new circumstance, how guides the interior ESOP and the stock cooperation system to suit our country economy development is the new task to study continually.