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在美国的工商界正盛行着将全部或部分的产权——“股份”,让给工人和职员的风潮。现在约有6000个企业是由这些企业的约400万职工全部或部分占有的。400万职工约占全美职工总数的4％。职工占有的企业包括建筑、交通、轻工、食品加工、纺织等各个部门,范围非常广泛。美国职工购买企业的积极性来自什么呢?大部分是来自于1974年通过的税收和退休法案。这些法案保证:通过职工入股计划而使他们占有股份的公司在税收上
In the United States, the business community is prevailing in favor of workers and employees by transferring all or part of the property rights — “shares”. About 6,000 companies now own all or part of the approximately 4 million employees of these companies. 4 million employees account for about 4% of the total number of employees in the United States. The enterprises occupied by employees include various departments such as construction, transportation, light industry, food processing, and textiles, and the scope is very wide. What is the enthusiasm of US employees to buy businesses? Most of them come from the tax and retirement bills passed in 1974. These bills guarantee that companies that have a shareholding in their employees’ stock plans are taxable.