职工持股制度，是一种企业职工拥有企业部分产权的股份制形式。它起源于西方，一般称为 “职工持股计划”（简称ＥＳＯＰ），由美国律师路易斯·凯尔索在６０年代最先提出。日本在实施职工持股计划中，较早建立起了完备的组织机构，组建了职工持股会。职工持股制度产生后在世界 Employee shareholding system is a kind of joint-stock company that owns part of the enterprise property rights. It originated in the West, commonly referred to as “Employee Stock Ownership Plan” (ESOP), first proposed by American lawyer Louis Kelso in the 1960s. Japan in the implementation of employee stock ownership plan, earlier established a complete organizational structure, the formation of the Employee Stock Ownership. Employee ownership system in the world after the birth