改革开放以来,随着我国经济体制改革不断引向深入,探讨公有制的多种现实形式的理论思考和实际运作逐渐多了起来,员工持股制(Employce Stock Ownerplan,ESOP)作为一种调动企业员工积极性创造性的“劳动——资本组织形式”越发引起人们的关注,并在国内的经济实践中逐步推广.本文旨在通过从纷繁复杂的经济学文献中把握住员工持股的经济学内涵,从而揭示出员工持股理论的发展轨迹,总结和推进我国近几年来关于员工持股制的理论探讨和实践运用. Since the reform and opening up, with the continuous deepening of China's economic system reform, more and more theoretical thinking and practical operation of exploring a variety of realistic forms of public ownership have emerged. Employee Stock Owners Plan (ESOP) The positive and creative “labor-capital form” attracts more and more people's attention and is gradually promoted in the domestic economic practice.This paper aims to grasp the economic connotation of employee stock ownership from the complicated economic literature Reveals the development trajectory of employee stock ownership theory, summarizes and advances our country in recent years on employee stock ownership theory to explore and practice the use of.