员工持股计划(Employee StockOwnership Plan,简称ESOP),最早是由美国经济学家和律师路易斯·凯尔索提出的,是近年来在美国企业中广泛推行的一种企业产权形式。这一计划的核心是使员工成为公司股权的所有者,从而鼓励和保护员工人力资本的专用化技能,同时员工作为股东参与公司治 The Employee Stock Ownership Plan (ESOP), first proposed by Louis Kelso, a U.S. economist and attorney, is a form of corporate property that has been widely adopted by U.S. businesses in recent years. The core of this plan is to make employees the owners of the company’s shares so as to encourage and protect the specialized skills of employees’ human capital while employees participate as shareholders in the corporate governance