近年来,美国部分企业为刺激职工积极性,提高经营效益,以加强管理或挽救频临破产的局面,在所有制上进行了改革,推行“职工股权所有制”计划。这项改革涉及众多公司,其广度不亚于公司举债收买其他企业的活动。这也是美国企业为改变对职工支付固定报酬,代之的浮动工资和福利所采取的改革步骤。 In recent years, some companies in the United States have stimulated the enthusiasm of employees, improved operational efficiency, strengthened management or saved the situation of bankruptcy, reformed ownership, and implemented the “employee equity ownership” plan. This reform involves many companies and its breadth is no less than the company’s activities to raise debt to buy other companies. This is also a reform step taken by U.S. companies to change fixed pay for workers and replace them with floating wages and benefits.