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员工持股计划 / ESOP

2021-08-18 13:37 作者:哈佛商业评论  | 我要投稿



员工持股计划(ESOP)是一种员工福利计划,给予员工所在公司的所有权利益。

大多数公司使用员工持股计划计划作为员工福利的一种形式。上市公司的计划通常会限制员工可以购买的公司股票总数或百分比。一些公司,特别是私企,使用员工持股计划来支持公司的文化。


「应用场景」

可以看出,有ESOP的大公司要么是一线员工与顾客间的交流至关重要的零售企业,要么是依赖专业人士的建筑、工程和咨询企业。这类企业通常注重创新,具有很强的竞争力。

As that list suggests, many of the biggest companies with ESOPs are either retailers, for which the interaction between customers and frontline employees is critical to success, or enterprises dependent on a large number of professionals, such as architectural, engineering, and consulting firms. They are typically innovative and highly competitive.


大规模推广ESOP,几乎不需要新的监管法规。现在已经有了稳健的基础设施,保护参加ESOP的员工的利益。(ESOP并不等同于员工养老金,养老金不应该大部分投资公司股票。ESOP是一种奖励和激励员工价值创造的方式。)股份在员工供职六年后分配(vest),而且ESOP必须有第三方每年确定一次股份的公允价值,以便在员工离职时拥有的股份能以合理的价格卖出,与上市公司员工同等程度地获得资产增值带来的利益。退休员工以同样的方式获益,而且可以将收益存入退休金账户享受税收优惠。

Little or no new regulation would be required to roll out ESOPs on a large scale. A robust infrastructure is already in place to protect the interests of individual employees enrolled in them. (An ESOP is not equivalent to an employee retirement plan, which should not be wholly or even largely invested in company stock. It is, rather, a way to reward and motivate employees for value creation.) All shares vest after six years, and ESOPs are required to have a third party establish the fair value of the shares once a year so that when employees leave, their shares will be bought by the plan at a fair price, enabling them to benefit from capital appreciation much as employees of public companies do. Retiring employees benefit in the same way and enjoy favorable tax provisions for rolling the proceeds into their retirement accounts.


以上文字选自《哈佛商业评论》中文版2021年1月刊《是时候取代上市公司了》

罗杰·马丁(Roger L. Martin) | 文

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