发达国家企业的“大蛋糕”制度,通常讲就是就把企业的利润比作是一个大蛋糕,让企业内部职工按照一定程序和要求,有条件持有企业部分股份参入企业利润分配的制度。这种制度最早起源于美国,并逐步为全球日本、英国、法国等50多个国家和地区所接受。其发展经历了三个阶段。第一阶段是19世纪晚期到20世纪50年代,由于当时美国的劳资矛盾激化,工人罢工频繁,严重影响了企业发展和社会稳定。因此一些企业的所有者开始尝试通过职工持股,有限允许分享企业 Developed countries, enterprises “big cake ” system, usually say that the company’s profit is compared to a big cake, so that internal employees in accordance with certain procedures and requirements, the conditional part of the shares held by the enterprise profit distribution system . This system originated in the United States, and gradually accepted by more than 50 countries and regions such as Japan, Britain and France. Its development has gone through three stages. The first phase was from the late 19th century to the 1950s. Striking workers’ conflicts caused by intensified labor-management conflicts in the United States at that time seriously affected the development of enterprises and social stability. Therefore, some business owners began to try to share ownership through their employees, with limited permission to share their business