本文關(guān)鍵詞：我國(guó)職工持股信托模式法律問(wèn)題研究　出處：《貴州民族大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 職工持股 法律問(wèn)題 信托模式

【摘要】：我國(guó)職工持股制度是伴隨著股份制改革應(yīng)運(yùn)而生的，是公司自身發(fā)展需要與借鑒國(guó)外公司管理經(jīng)驗(yàn)的基礎(chǔ)上壯大起來(lái)的。然而，直至現(xiàn)在，我國(guó)仍缺少一部全國(guó)性的規(guī)制職工持股制度的法律規(guī)范,這無(wú)疑導(dǎo)致了司法實(shí)務(wù)中存在大量關(guān)于職工持股的法律問(wèn)題無(wú)法解決。因此，筆者旨在從我國(guó)職工持股制度的發(fā)展歷程出發(fā)，輻射出職工持股制度存在的問(wèn)題，并對(duì)問(wèn)題存在的原因從本質(zhì)上進(jìn)行剖析，通過(guò)分析與借鑒國(guó)外的成功經(jīng)驗(yàn)，從而提出合理且符合我國(guó)實(shí)踐的完善建議。本文共分三部分: 第一部分，，闡釋我國(guó)職工持股制度的發(fā)展歷程及目前面臨的法律問(wèn)題。首先，介紹華為技術(shù)有限公司職工持股糾紛案，從其反映的問(wèn)題入手，輻射出我國(guó)職工持股制度的發(fā)展歷程；其次，針對(duì)我國(guó)職工持股制度目前面臨的疑難問(wèn)題進(jìn)行辨析。 第二部分，針對(duì)我國(guó)職工持股制度存在的疑難問(wèn)題，尋找理論和現(xiàn)實(shí)依據(jù)。通過(guò)對(duì)信托基本理論的闡釋，為解決我國(guó)職工持股面臨的法律問(wèn)題尋找理論基礎(chǔ)；通過(guò)對(duì)國(guó)外職工持股信托的實(shí)踐及其成功經(jīng)驗(yàn)與我國(guó)引入信托模式完善職工持股制度的可行性、必要性分析，為解決我國(guó)職工持股面臨的法律問(wèn)題尋找現(xiàn)實(shí)依據(jù)。 第三部分，為構(gòu)建我國(guó)職工持股信托模式及應(yīng)注意的問(wèn)題提出了自己的見(jiàn)解。通過(guò)探究我國(guó)職工持股信托模式，并對(duì)其操作流程進(jìn)行相關(guān)的闡釋；針對(duì)持股會(huì)行權(quán)的監(jiān)督主體、職工持股信托登記、稅收問(wèn)題的現(xiàn)狀及突出存在的問(wèn)題進(jìn)行分析后，在借鑒國(guó)外先進(jìn)經(jīng)驗(yàn)的基礎(chǔ)上提出了具體的改革方案。
[Abstract]:The ESOP system of our country is accompanied by the reform of the shareholding system, which is based on the needs of the company's own development and the experience of foreign companies' management. However, up to now. There is still a lack of a national legal regulation of ESOP system in our country, which undoubtedly leads to a large number of legal problems concerning ESOP in judicial practice that cannot be solved. The author aims to radiate out the problems existing in the ESOP system from the development course of the ESOP system in China, and analyze the causes of the problems from the essence, through analyzing and learning from the successful experience of foreign countries. The paper is divided into three parts: The first part is to explain the development of employee stock ownership system in China and the current legal problems. First of all, it introduces the case of employee stock ownership dispute in Huawei Technology Co., Ltd., starting with the problems reflected by it. Radiation out of the development process of the ESOP system in China; Secondly, the paper analyzes the existing problems of the ESOP system in China. The second part, in view of the difficult problems existing in the ESOP system in our country, seeks the theoretical and practical basis. Through the explanation of the basic trust theory, it seeks the theoretical basis for solving the legal problems facing the ESOP in our country. This paper analyzes the feasibility and necessity of introducing trust mode to perfect ESOP system through the practice and successful experience of ESOP in foreign countries. In order to solve the legal problems faced by ESOP in China to find a realistic basis. In the third part, the author puts forward his own opinions on the construction of the ESOP trust model and the problems that should be paid attention to. Through exploring the ESOP trust mode in China, the author explains the operation process of the ESOP trust. Based on the analysis of the main body of supervision, the registration of employee shareholding trust, the current situation of tax problems and the outstanding problems, the concrete reform scheme is put forward on the basis of drawing lessons from the advanced experience of foreign countries.
【學(xué)位授予單位】：貴州民族大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：D922.282

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