Case Analysis Of Trust-Based Employee Stock Ownership Plan

The revised company law has made clear provisions for the company to reward the company's shares to the employees of the company.The CSRC's departmental rules on the employee stock ownership plan have been formulated and issued,which provides a legal basis for the implementation of the employee stock ownership plan.The construction of multi-level capital market has achieved significant development and provided a good shareholding environment for the implementation of employee stock ownership plan.Through reading the existing literature,the author has found that the research on the theory of employee stock ownership has achieved fruitful results,which is reflected in the research on the origin,classification,theoretical basis,carrier selection and practice of employee stock ownership plan.There are also many researches on the introduction of trust mechanisms in the choice of carriers of the employee stock ownership plan.However,the author rarely finds that the scholars comprehensively demonstrate and analyze the specific cases of the trust-based employee stock ownership plan.As a trust practitioner,the author has more than 6 years of experience,so I cut my graduation thesis writing from an industry-related perspective.The writing of this paper adopts research methods such as literature analysis,normative analysis and case analysis.According to the first-hand case data obtained,the author uses the personally operated trust-based employee stock ownership plan as a specific case,and based on the employee stock ownership plan(draft)and the trust contract,the case implementation plan and trust design are displayed.Through the analysis of the case company's own indicators and the comparative analysis with the same industry,the implementation effect of the case is analyzed.Then according to the demonstration and analysis of the case,the corresponding enlightenment of the specific case is obtained.Finally,the improvement suggestions and policy suggestions of the case are put forward,so as to provide some reference for the promotion practice of the follow-up trust mode employee stock ownership plan.