本文就员工持股这种激励型的薪酬制度在发达国家的起源及其在世界范围内的发展,从理论角度分析其存在和发展的基础以及操作过程中存在的问题,并由此探讨我国在学习借鉴西方实施经验过程中应该注意的问题。同时,对我国员工持股计划在发展过程中所面临的特有问题提出针对性意见和改善措施,并展望未来股权激励在我国的发展。 This paper discusses the origin and development of this incentive-based compensation system in developed countries. It analyzes the basis of its existence and development and the problems existing in its operation from the theoretical point of view, Learn from the West to implement the experience of the process should pay attention to. At the same time, it puts forward some advice and improvement measures to the peculiar problems faced by the employee stock ownership plan in the process of development, and looks forward to the future development of equity incentive in our country.