As an innovation of the corporate system ESOP is a brand-new stock system under which the employee provides services in exchange for paid or unpaid shares in the enterprise thereby sharing the corporate profits and capital risks of the enterprise .

职工持股制度是职工在劳动的基础上、以有偿或 无偿形式获得企业股份、分享企业收益、 承担 资本风险的一种新的股份制，是一种企业制度创新。