Employee stock ownership plan (ESOP) refers to that an already incorporated enterprise divides its capital into equal shares and distributes them among its current employees.

• 职工持股意味着：企业要先行设立，拥有自己的职工，而后才谈得上实行“职工”持股； 同时，企业资本需要拆分为等额的股份以供职工持有，于是，企业已经或将要实行股份制就成为了职工持股的先决条件。