职工持股是职工参与公司治理的重要方式。职工持股实现了由资本雇佣劳动向劳动力占有资本的转化,为职工参与公司治理提供了所有权依据。在我国,职工持股是与国有企业股份制改造相伴而生的。目前,实行职工持股的地区、企业 Employee ownership is an important way for employees to participate in corporate governance. The employee stock ownership realizes the conversion from capital hired labor to capital occupied by labor force, and provides the ownership basis for employees to participate in corporate governance. In our country, the employee stock ownership is accompanied by the transformation of the shareholding system of state-owned enterprises. At present, the implementation of employee-held areas, enterprises