1985年,《美国新闻与世界报道》曾将有关“企业员工分红入股制”的理论誉为“自凯因斯理论之后最卓越的经济思想”。如今,随着我国股份制企业的诞生和国营大中型企业股份制试点的扩大,有必要让我国企业界了解这种理论的形成过程以及欧、美一些国家的企业在“企业员工分红入股制”方面的实践,以利于我们更好地吸收国外的经验。 In 1985, U.S. News and World Report once hailed the theory of “employee dividends for enterprises” as “the most outstanding economic thought since the Keynesian theory.” Nowadays, with the birth of joint-stock enterprises in China and the expansion of pilots of state-owned large and medium-sized enterprises in joint-stock companies, it is necessary for our country’s business community to understand the process of the formation of this theory and for enterprises in some countries in Europe and the United States in the “employment of employees to share dividends”. Practice to facilitate our better absorption of foreign experience.