员工持股制度是本世纪初以来欧美发达国家普遍实行的一种股份制形式，近来也被视为我国公有制的有效实现形式之一。它的主要做法，就是让本公司员工以一定形式出资（包括公司贷款给员工）认购公司股份，或公司将一部分新增利润用来购买股份分给员工，使员工拥有公司的所有权。? Employee shareholding system is a kind of shareholding system commonly practiced by developed countries in Europe and the United States since the beginning of this century, and has recently been regarded as one of the effective forms of public ownership in our country. Its main approach is to allow employees to subscribe for certain shares of the company (including corporate loans to employees), or the company will be part of the additional profits used to buy shares to employees, so that employees have the ownership of the company. ?