职工股份所有制,是美国近20多年来出现的一种集体所有制形式,它不同于现已普遍流行的单纯向职工推销部分股票的做法,而是由本企业职工集体拥有企业,外人不得染指。美国推行职工股份所有制计划之初,影响很小,只限于人数极少的小企业,直到近10年来,才受到日益增多的注意。70年代中期起,美国国会陆续制定了一系列法律,鼓励企业界在这方面探索。近年来美国为鼓励推行此项计划的减免税额平均每年多达25亿美元。目前,美国部分或全部实行职工股份所有制的企业已近8000家,职工人数约1000万。这里介绍的威尔顿钢铁公司实行职工股份所有制的做法,对我们可能有参考价值。 Employee stock ownership is a form of collective ownership that has emerged in the United States in the past more than 20 years. It is different from the practice of simply selling part of stocks to employees, which is now generally popular, but it is collectively owned by employees of the company. At the beginning of the U.S. implementation of the employee share ownership scheme, the impact was very small, and it was limited to a small number of small businesses. It was not until the last 10 years that it received increasing attention. Since the mid-1970s, the U.S. Congress has successively formulated a series of laws to encourage the business community to explore in this regard. In recent years, the United States has encouraged as many as 2.5 billion U.S. dollars a year to encourage the implementation of this plan. At present, there are nearly 8,000 enterprises in which the U.S. has partially or fully implemented employee ownership, with about 10 million employees. The practice of Wilton Steel’s introduction of employee stock ownership here may be of value to us.