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。