中国的职工持股制度最早可以追溯到20世纪80年代末90年代初,伴随我国国有企业的股份制改革,我国的一些试点企业开始尝试允许在国有企业内部实行“内部职工股”。据考证,在我国最早出现职工持股的公司是1984年7月成立的北京天桥百货股份有限公司。但在实践中,由于缺少必要的法律法规的规范和规制,因而引发了一系列问题,主要表现在:普遍存在“内部股公众化,法人股个人化”的问题;一些公司超范围、超比例发行内部职工股;有的公司出现了内部职工股权证 The employee stock ownership system in China can be traced back to the late 1980s and the early 1990s. With the reform of the shareholding system of state-owned enterprises in our country, some pilot enterprises in our country have begun to try to allow “internal employee shares” within state-owned enterprises. According to research, the earliest employee stock ownership in China is established in July 1984 Beijing Tianqiao Department Store Co., Ltd.. However, in practice, due to the lack of norms and regulations necessary laws and regulations, which led to a series of problems, mainly manifested in: the prevalence of “internal stock public, corporate personalization” issue; some companies out of range, super Proportion of the internal staff shares issued; some companies have internal employee equity certificates