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ESOP (EmployeeStockOwnershipPlan员工持股计划 )是一种使员工成为本公司股票持有者的员工受益机制 ,它有两种主要形式 :(1)不利用信贷杠杆的ESOP ;(2 )利用信贷杠杆的ESOP。美国相关立法为ESOP的产生与发展创造了条件和良好的外部环境 ,目前 ,ESOP已成为美国公司理财的重要手段之一。
ESOP (EmployeeStockOwnershipPlan Employee Stock Ownership Scheme) is an employee benefit mechanism that makes employees the holders of shares of the Company in two main forms: (1) ESOPs that do not leverage credit leverage; (2) ESOPs that use credit leverage . The relevant legislation in the United States has created conditions and a good external environment for the emergence and development of ESOP. At present, ESOP has become one of the most important means of financial management in the United States.