员工持股计划（ESOP）

多语种 / azioni offerte al personale dipendente, Beleg-schaftsaktienplan, employee stock ownership plan (ESOP), ESOP, oferta de suscripción de acciones a los empleados, régime d’actionnariat des salariés

员工持股计划（ESOP）

英语：employee stock ownership plan (ESOP)

法语：régime d’actionnariat des salariés

德语：Beleg-schaftsaktienplan

意大利语：azioni offerte al personale dipendente

西班牙语：oferta de suscripción de acciones a los empleados

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esop

ESOP (ee-sop).abbr. See employee-stock-ownership plan under EMPLOYEE BENEFIT PLAN.

employee stock ownership plan/ESOP

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employee stock ownership plan/ESOP 僱员持股计划 指让僱员投资于其受雇企业股份并分享利润的计划。一种做法是由僱主将让出股份分发给僱员作为福利待遇而僱员毋须另行出资。另一种做法则要求僱员出资购股，但一般均酌量降低股价。僱员的出资也可以汇合为僱员持股基金，僱员股份由持股基金组织掌管。这样，则其逐年股份收益亦可以由基金组织滚存运用，直至僱员离职或因其他原因售出其股份时，取得全部收益。实施僱员持股计划的公司常可享受有关的税收优惠待遇。

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