摘要
《中共中央关于全面深化改革若干重大问题的决定》中强调“允许混合所有制经济实行企业员工持股”,这是“员工持股”第一次在中共中央文件中被表述。随着国企混改的不断深化,员工持股计划的实施面临新的机遇和挑战。本文对国企混改背景下宜宾五粮液实施员工持股计划的效果展开分析,并探讨实施过程中产生的问题与原因,旨在为优化员工持股提供参考。
The“Decisions of the Central Committee of the Communist Party of China on Several Major Issues of Comprehensively Deepening Reform”emphasizes“allowing mixed ownership economy to implement enterprise employee shareholding”.This is the first time that“employee shareholding”has been expressed in a document of the Central Committee of the Communist Party of China.With the continuous deepening of the mixed reform of state-owned enterprises,the implementation of the employee stock ownership plan is facing new opportunities and challenges.This article analyzes the effect of Yibin Wuliangye's implementation of the employee stock ownership plan under the background of the mixed reform of state-owned enterprises,and discusses the problems and reasons arising from the implementation process,aiming to provide a reference for optimizing employee stock ownership.
作者
胡腾哲
Hu Tengzhe(Nanjing Audit University,Nanjing 211815,Jiangsu)
出处
《江苏商论》
2021年第2期111-113,116,共4页
Jiangsu Commercial Forum
关键词
国企混改:员工持股
实施效果
State-owned enterprise mixed reform:employee stock ownership
implementation effect
作者简介
胡腾哲,女,南京审计大学会计专业硕士研究生,研究方向为财务管理。
