Abstract With thedeep developments inthereform of state enterprises。the establishment of amodem enterprise svstem with basis feature of “clearproperty right;definite duties andrights;separate govemment andenterprise’authorities;scientificmanagement”has e the stocksystem akind ofbroad sense stock system determined by allproduction essential akind anization form formodem enterprise system as advocates labourforce(manpower)capitalization,and theemployee holding the stock system a new development ofinternational modern stock western modem stocks3rstemchange wich has the characteristics of wide stock system has played a very important role incoordinating the inner contradictions of westen economic ,it hasbrought useful enlightenment forthereformof our stateenterprise. The P印er firstlydiscussed some theoriesconcemed about wide stock upon this,bining with analysis of ings of our traditionary,economic,together withanalysis of thesignificance andpresent condition of state enterprise’S wide stock system implementation,it put forwardthatwildstocksystem reformof state enterprises iS theoptimal strategic ,this paDer analysed intemational wild stock system mode and essful experience thatsupplied useful enlightenment for our reform ofstate ,through theplan of the sample enterprise,it put forward themeasuring method ofhow totumhumantalcIital intoshare items suchas how tosetenterprise’Sgeneral capital stockincluding human capital stock,how anization structure, and implementation plan foremployee putforward problems thatshould betaken into account during theimplementation ofwidestocksystem plan and relevant countermeasures aswell. Key words:Reform ofStateEnterprise Wide Stock System Human Capital Stock Employee Stock Option 湖南大学硕士mf究生学位论文 ,我国国有企业改革正向纵深推进,建立以“产权清晰、权贵明确、政企分开、管理科学”为基本特征的现代企业制度,是发展市场经济的必然要求,
