对我国职工持股会形式的法律分析

发布时间：2018-05-03 14:33

本文选题：职工持股会 + 模式　；参考：《西南政法大学》2010年硕士论文

【摘要】： 职工持股计划在西方发达国家作为一种改善公司治理结构提高职工福利的制度,取得了显著的社会效果,在我国却遭遇了法律和实践上的双重障碍。我国的职工持股制度是伴随着上市纪80年代国有企业股份制改革出现的,除了具备职工持股制度的一般功能以外,还肩负着实现国企改革和实现股权社会化的使命,因而我国的职工持股制度与西方国家相比有很大的不同之处。职工持股会作为我国职工持股制度的主流形式,由于在我国现行的法律框架下,它缺少明确的法律地位和性质定位不清,因而在实践中产生了许多负面效果。与国外职工持股制度产生基础不同,我国的职工持股制度有其特殊的历史背景,职工持股会作为实施这一制度的载体,如何才能充分发挥职工持股会的积极作用并设计出符合我国国情的职工持股模式是本文要研究的内容。文章通过比较的、逻辑的和实证的方法对国内外各种职工持股模式进行比较,依据我国国情,结合我国现行公司法及其它相关法律规定,借鉴国内外相关制度的合理因素来构建我国职工持股会的可行模式,并提出相关的立法建议。全文分五个部分来对此进行论述。第一部分对我国的职工持股制度和职工持股模式进行了综述。职工持股在我国产生具有的特殊的背景,长期以来该制度备受争议,文章对有关争议进行了分析,指出实施职工持股制度对我国具有重要的现实意义。第二部分对我国现有职工持股会法律形式的进行了分析,我国当前职工持股主体大致可分为职工持股会、工会和公司,但这几种持股主体具有不同的特点,且与我国现有法律法规存在矛盾,由其作为持股主体存在法律上的障碍;通过对这几种形式的分析比较,得出它们作为持股方式存在的不足。第三部分分析了我国公司职工持股的发展所面临的问题,指出我国职工持股会所面临的发展瓶颈所在。包括组织形式不明确、职工持股机构地位不明使得在操作上面临着诸多问题、职工股的管理不规范,以及持股职工的法律地位和权利义务需要明确等。第四部分职工持股方式的选择及其法律体系架构。该部分是文章的核心所在。通过对国内外立法的借鉴,指出我国对我国职工持股会进行立法规制的方式。职工持股组织作为自治组织,应允许持股会成员进行自由选择。并对信托方式进行职工持股的优势进行分析得出用信托方式设计职工持股是理想选择。第五部分对职工持股机构的相关问题的完善提出了建议。任何一项制度的构建与完善,都需要其他相关制度与其衔接形成制度体系,才能保证该制度发挥其价值功用。职工持股会作用的发挥就要解决相关的问题,主要涉及信托登记、信托税收、防范国有资产流失以及对中介机构的规制等。
[Abstract]:As a system to improve the corporate governance structure and improve the welfare of employees in western developed countries, ESOP has achieved remarkable social effects, but it has encountered dual obstacles in law and practice in our country. The ESOP system in our country appeared along with the reform of the shareholding system of state-owned enterprises in the 1980s. In addition to having the general function of the ESOP system, it is also shouldering the mission of realizing the reform of SOEs and realizing the socialization of stock rights. Therefore, the system of ESOP in China is quite different from that in western countries. As the mainstream form of the ESOP system in our country, because of the lack of clear legal status and property orientation under the current legal framework of our country, ESOP has produced many negative effects in practice. The ESOP system in China has its special historical background, and ESOP will be used as the carrier to implement the ESOP system, which is different from the basis of the ESOP system in foreign countries. How to give full play to the positive role of ESOP and to design the ESOP model in accordance with the situation of our country is the content of this paper. Through comparative, logical and empirical methods, this paper compares various kinds of ESOP modes at home and abroad, according to the national conditions of our country, combined with the current company law and other relevant laws and regulations. Based on the reasonable factors of relevant systems at home and abroad, this paper constructs the feasible mode of ESOP in China, and puts forward relevant legislative suggestions. The full text divides into five parts to carry on the discussion to this. The first part summarizes the system of ESOP and the mode of ESOP in China. ESOP has a special background in our country, and the system has been controversial for a long time. This paper analyzes the relevant disputes and points out that the implementation of ESOP system is of great practical significance to our country. In the second part, the author analyzes the legal form of ESOP in our country. The main body of ESOP in our country can be divided into ESOP, trade union and company, but these ESOs have different characteristics. And with the existing laws and regulations of our country, there are legal obstacles as the main body of shareholding, and through the analysis and comparison of these forms, we can find out their shortcomings as a way of holding shares. The third part analyzes the problems faced by the development of ESOP in China, and points out the bottleneck of the development of ESOP in China. Including the organization form is not clear, the status of the employee stock holding organization is not clear, so it is faced with many problems in operation, the management of the employee stock is not standardized, and the legal status and the rights and obligations of the employee holding the stock need to be clear and so on. The fourth part is about the choice of ESOP and its legal system. This part is the core of the article. Based on the reference of domestic and foreign legislation, this paper points out the legislative regulation of ESOP in China. As an autonomous organization, ESOs should be allowed to choose freely. By analyzing the advantages of ESOP, it is concluded that it is an ideal choice to design ESOP by trust. The fifth part puts forward some suggestions on the improvement of ESOs. The construction and perfection of any system needs other relevant systems to form a system system so as to ensure that the system can play its value function. The exertion of ESOP will solve the related problems, such as trust registration, trust tax, prevention of the loss of state-owned assets and regulation of intermediary institutions.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

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