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当前国家正深入推进经济体制改革,证监会于2014年出台了《关于上市公司实施员工持股计划试点的指导意见》,自此员工持股计划作为改革的一项配套措施,并发挥其在现代企业治理中的重要作用。本文分析了我国上市公司员工持股计划所出现的问题,并提出完善法律体系、实施税收优惠、加强监管等全面的解决方案。以在资本所有者和劳动者之间形成利益共同体,激发员工的创新活力,进一步完善公司治理,提升企业市场竞争力,最终实现国民经济的快速发展。
At present, the state is deepening the reform of economic system. In 2014, the CSRC promulgated the Guiding Opinions on the Pilot Scheme for Employee Stock Ownership Plans of Listed Companies. Since then, the Employee Stock Ownership Plan has been an ancillary measure for the reform and has played its role in modern The important role of corporate governance. This paper analyzes the problems that arise in the employee stock ownership plan of listed companies in our country, and proposes a comprehensive solution to improve the legal system, implement tax incentives and strengthen supervision. In order to form a community of interests between capital owners and laborers, stimulate the creative vitality of employees, further improve corporate governance and enhance the market competitiveness of enterprises, and ultimately achieve the rapid development of the national economy.