员工持股与中小企业关系研究

员工持股有利于实现产权主体多元化，调动员工积极性，是构建现代企业制度的有效途径．然而，由于宏观和微观的原因，员工持股在我国企业中普遍推广是错误的．通过理论和实践证明，员工持股在现阶段只适合在我国中小企业试行和推广．

Relationship Study Between ESOP and Small/Medium-scaled Enterprises

As an effective means of constricting modem enterprise system,employee stock ownership Plans (ESOP) can help diversify property rights and arouse employee's enthusiasm. Meanwhile, however, it is unwise to put it into effect in all enterprises thanks to both macro and micro reasons. In fact, there is evidence of theory and practice to show that ESOP may be very suitable to spread in small/medium-scaled enterprises for the time being.