职工持股制度 (或职工持股计划 ,ESOP)作为现代企业制度模式的一种选择 ,近几十年来在美国、英国等发达市场经济国家日益流行。在我国 ,随着企业改革的逐步深入 ,各种方式的职工持股近年来也得到迅速发展 ,并表现出显著的效率优势。但迄今为止 ,中国企业的这类实践还处在实验阶 Employee shareholding system (or Employee Stock Ownership Plan, ESOP), as an option for the modern enterprise system model, has become increasingly popular in developed market economy countries such as the United States and Britain in recent decades. In our country, with the gradual deepening of enterprise reform, employee stock ownership in various ways has also been rapidly developed in recent years and shows significant efficiency advantages. However, so far, such practices by Chinese enterprises are still at an experimental stage