职工持股计划起源于美国,在中国实施职工持股计划存在一定的法律障碍。《信托法》的生效为在中国实施职工持股计划开辟了新的途径。职工持股计划包括股份取得机制、持股机制以及退出机制。参考美国的职工持股计划,我国可以根据《信托法》的规定建立上述机制。 Employee ownership plan originated in the United States, there are some legal obstacles to the implementation of employee stock ownership plan in China. The entry into force of the Trust Law opens up new avenues for the implementation of employee stock ownership plans in China. Employee stock ownership plan includes share acquisition mechanism, shareholding system and exit mechanism. With reference to the employee stock ownership plan in the United States, China can set up the above mechanism according to the provisions of the Trust Law.