From the angle of innovation of modern enterprise managing structure, I point out that ESOP is an important actualizing form of modern enterprise system and is of great immediate significance to the reformation of government-owned enterprises.

• 考察国有企业改革的历史过程，并从现代企业公司治理结构创新出发，肯定员工持股是现代企业制度的一种重要实现形式，指出员工持股制度在我国具有重要的现实意义。