ESOP (Employee Stock Ownership Plan)，可译为“员工持股计划”。

（Employee stock ownership, or employee share ownership, is where a company's employees own shares in that company (or in the parent company of a group of companies). Employees typically acquire shares through a share option plan. Such plans may be selective or all-employee plans. Selective plans are typically only made available to senior executives. All-employee plans offer participation to all employees (subject to certain qualifying conditions such as a minimum length of service).）（来自Wikipedia）

ESOP，即员工持股计划，又称之为员工持股制度，是员工所有权的一种实现形式，是企业所有者与员工分享企业所有权和未来收益权的一种制度安排。员工通过购买企业部分股票（或股权）而拥有企业的部分产权，并获得相应的管理权，实施员工持股计划的目的，是使员工成为公司的股东。

以下相关例句，可作为参考，以加深对该词的理解：

例1：

The theory and practice of Employee Stock Ownership plan originated from Western countries.

员工持股计划的理论和实践源于西方国家。

例2：

At present, the expressions of capital socialization in capitalist countries include decentralization of stocks, employee stock ownership plan (ESOP), mixed sector of economy and so on.

在当代资本主义国家，资本社会化表现为股权分散化、员工持股计划以及混合所有制经济等。