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党的十六大提出:确立劳动、资本、技术和管理等生产要素按贡献参与分配的原则,完善按劳分配为主体、多种分配方式并存的分配制度。公司实行职工持股,体现了各种生产要素按贡献参与分配的要求。公司一般职工是企业的劳动者,其出资购买一定份额的公司股份,即成为公司的所有者。作为劳动者,职工享有按劳分配的权利;作为出资者,职工股东享有按资分配的权利。职工持股使按劳分配与按资分配相结合,体现了职工劳动的价值和出资的价值,有利于提高职工对企业经营管理的参与度,调动职工的劳动积极性,增强职工的主人翁责任感。
The 16th National Congress of the Communist Party of China put forward the principle of participating in distribution according to contribution of labor, capital, technology and management and other factors of production, improving the distribution system in which the distribution according to work is dominant and various distribution modes coexist. Employee stock ownership by the Company reflects the requirement of various factors of production participating in the distribution according to their contributions. Company employees are general corporate workers who contribute a share of the company's shares to become the company's owner. As laborers, the employees enjoy the right to distribute according to work; as the contributors, the workers and shareholders enjoy the right of distribution according to the capital. Employee shareholding makes the combination of distribution according to work and distribution according to capital reflect the value of employee labor and the value of capital contribution, which is conducive to enhancing employee participation in enterprise management, arousing the enthusiasm of employees and enhancing their sense of ownership.