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「釋義」
員工持股計劃(ESOP)是一種員工福利計劃，給予員工所在公司的所有權利益。
大多數公司使用員工持股計劃計劃作為員工福利的一種形式。上市公司的計劃通常會限制員工可以購買的公司股票總數或百分比。一些公司，特別是私企，使用員工持股計劃來支持公司的文化。
「應用場景」
可以看出，有ESOP的大公司要麼是一線員工與顧客間的交流至關重要的零售企業，要麼是依賴專業人士的建築、工程和諮詢企業。這類企業通常注重創新，具有很強的競爭力。
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.
大規模推廣ESOP，幾乎不需要新的監管法規。現在已經有了穩健的基礎設施，保護參加ESOP的員工的利益。（ESOP並不等同於員工養老金，養老金不應該大部分投資公司股票。ESOP是一種獎勵和激勵員工價值創造的方式。）股份在員工供職六年後分配（vest），而且ESOP必須有第三方每年確定一次股份的公允價值，以便在員工離職時擁有的股份能以合理的價格賣出，與上市公司員工同等程度地獲得資產增值帶來的利益。退休員工以同樣的方式獲益，而且可以將收益存入退休金帳戶享受稅收優惠。
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.
以上文字選自《哈佛商業評論》中文版2021年1月刊《是時候取代上市公司了》
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羅傑·馬丁（Roger L. Martin） | 文
馬冰侖 丨編輯
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