员工持股计划是指通过让员工持有本公司股票和期权而使其获得激励的一种长期绩效奖励计划。员工持股始于20世纪50年代,在70年代在美国逐渐流行,我国最早开始实施员工持股计划是股份制企业,其目的是为了更好地建立现代企业制度。自2014年6月证监会发布《关于上市公司实施员工持股计划试点的指导意见》,员工持股逐渐成为A股潮流,伴随着股票市场的繁荣,逾百家企业推出员工持股计划,本文在这一背景下企业实施员工持股计划的风险。 Employee stock ownership plan is a long-term performance reward plan that motivates employees to hold their own shares and options. Employee shareholding began in the 1950s and became more and more popular in the United States in the 1970s. China’s earliest implementation of the Employee Stock Ownership Plan is a joint-stock enterprise, aiming to better establish a modern enterprise system. Since June 2014, the CSRC issued the Guiding Opinions on Pilot Implementation of Employee Stock Ownership Plans for Listed Companies. Employee ownership has gradually become the A-share trend. Along with the prosperity of the stock market, over 100 enterprises have introduced employee stock ownership plans. This article In this context, the risk of implementing the Employee Stock Ownership Plan