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在西方发达国家，职工持股已成为一种普遍现象。日本上市企业的９０％实行了职工持股，美国上市企业的３０％实行了职工持股。全面研究西方发达国家的职工持股制度，比较国内国外的不同做法，分析不同特点和长处，对规范和促进我国企业的职工持股具有极为重要的现实意义。一、
In western developed countries, employee stock ownership has become a common phenomenon. Ninety percent of Japanese listed companies have employee stock ownership and 30% of US-listed companies have employee stock ownership. A comprehensive study of the employee stock ownership system in the developed countries in the west compares different domestic and foreign practices and analyzes different characteristics and strengths. It is of great practical significance to regulate and promote the employee stock ownership of enterprises in our country. one,