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职工参股是新形势下,职工群众以其持有的货币资本折成有价债券参与企业管理、分享企业资产受益、承担资本风险的一种新型的股份制。这种制度的实施,代表着企业产权清晰化的方向,是劳动者真正成为企业主人的体现,也是公司法人治理结构的必要补充。它有利于现代企业制度
Employees’ share participation is a new type of shareholding system in which workers and staff members convert their currency capital into valuable bonds to participate in enterprise management, share the benefits of corporate assets, and assume capital risks under the new situation. The implementation of such a system represents the direction of the clearing of property rights of enterprises and is a manifestation of the real laborers becoming the masters of enterprises. It is also a necessary supplement to the governance structure of corporate legal persons. It is conducive to the modern enterprise system