职工持股制度是一种企业职工拥有企业产权的股份制形式。目前世界上已有60多个国家推行职工持股计划,其国际化的趋势日益明显。我国在80年代中期随股份制试点工作的开展试行职工持股制度,一些公司制企业,职工购买了本公司的股票,成为企业的股东,但在一般情况下,职工持股数量有 Employee shareholding system is a kind of joint stock system in which enterprise employees own the property rights of enterprises. At present, there are more than 60 countries in the world to implement the employee stock ownership plan, and its internationalization trend has become increasingly obvious. In the mid-1980s, China piloted the shareholding system with the pilot share-holding system. Some corporate enterprises and employees purchased the shares of the Company and became the shareholders of the enterprise. However, under normal circumstances, the number of shares held by employees