股權(quán)結(jié)構(gòu)設(shè)計(jì)主要是針對(duì)企業(yè)的投資人而言的,，這自然也是他們應(yīng)有的權(quán)利,。在公司步入正軌,，并一天天發(fā)展壯大的時(shí)候,，人才是迫切需要的資源。如何穩(wěn)定員工,、吸引優(yōu)秀人才,？導(dǎo)入股權(quán)激勵(lì)方案是常用方法。

The design of equity structure is mainly aimed at the investors of the enterprise, which is naturally their rightful right. As the company steps onto the right track and grows day by day, talent is an urgently needed resource. How to stabilize employees and attract outstanding talents? Introducing equity incentive plans is a common method.

成功的股權(quán)激勵(lì)方案首先考慮企業(yè)的發(fā)展周期,，選擇適合企業(yè)的方法,，然后才開(kāi)始設(shè)計(jì)方案，而方案的設(shè)計(jì)主要著眼于六個(gè)關(guān)鍵因素,。

A successful equity incentive plan first considers the development cycle of the enterprise, selects the appropriate method, and then starts designing the plan, which mainly focuses on six key factors.

激勵(lì)對(duì)象

Motivation targets

激勵(lì)對(duì)象也就是股權(quán)的受益者,，一般有三種方式。

There are generally three ways to incentivize the beneficiaries of equity.

第一種是全員參與,，這主要在初創(chuàng)期,；

The first type is full participation, which is mainly in the initial stage;

第二種是大多數(shù)員工持有股份，這主要適用于高速成長(zhǎng)期,，留住更多的人才支持企業(yè)的發(fā)展,。

The second type is that the majority of employees hold shares, which is mainly suitable for high-speed growth periods, retaining more talents to support the development of the enterprise.

第三種是關(guān)鍵員工持有股份，受益者主要是管理人員和關(guān)鍵技能人員,。對(duì)于激勵(lì)對(duì)象的選擇要有一定的原則,，對(duì)于不符合條件的寧缺毋濫，不要把股權(quán)激勵(lì)變成股權(quán)福利,、股權(quán)獎(jiǎng)勵(lì),。

The third type is that key employees hold shares, with the main beneficiaries being management personnel and key skilled personnel. There should be certain principles in selecting incentive targets, and it is better to choose those who do not meet the conditions than to abuse them. Do not turn equity incentives into equity benefits or equity rewards.

激勵(lì)方式

Incentive methods

常用的中長(zhǎng)期激勵(lì)方式有三類：股權(quán)類、期權(quán)類和利益分享類,。每一種方法都有優(yōu)缺點(diǎn),，以及具體適用的前提條件。無(wú)論采取哪一種方法,，都要考慮到激勵(lì)機(jī)制和約束機(jī)制的有機(jī)結(jié)合起來(lái),，真正發(fā)揮員工的積極性。

There are three common types of medium - and long-term incentive methods: equity, options, and benefit sharing. Each method has its advantages and disadvantages, as well as specific applicable prerequisites. Regardless of which method is adopted, it is necessary to consider the organic combination of incentive and constraint mechanisms, and truly unleash the enthusiasm of employees.

員工持股總額及分配

Total employee shareholding and distribution

這主要解決的是股權(quán)激勵(lì)的總量,、每位收益人的股權(quán)激勵(lì)數(shù)量,、用于后期激勵(lì)的預(yù)留股票數(shù)量。如何確定,，可以根據(jù)公司的實(shí)際情況來(lái)確定,，大體上每位收益人的股權(quán)數(shù)量基本上是按照職位以及個(gè)人的價(jià)值能力來(lái)確定的。

This mainly addresses the total amount of equity incentives, the number of equity incentives per beneficiary, and the number of reserved stocks for later incentives. How to determine can be determined based on the actual situation of the company. Generally, the number of equity interests of each beneficiary is determined based on their position and personal value and ability.

股票來(lái)源

Stock source

股票的分配上，上市公司的股票來(lái)源比較麻煩,，要證監(jiān)會(huì)審核,，股東大會(huì)審批。股票來(lái)源一般為定向發(fā)行,、股市回購(gòu),、大股東出讓、庫(kù)存股票等,。其中庫(kù)存股票是指一個(gè)公司將自己發(fā)行的股票從市場(chǎng)購(gòu)回的部分,，根據(jù)股票期權(quán)或其它長(zhǎng)期激勵(lì)機(jī)制的需要，留存股票將在未來(lái)某時(shí)再次出售,。

In terms of stock allocation, the source of stocks for listed companies is quite complicated and requires review by the China Securities Regulatory Commission and approval by the shareholders' meeting. The sources of stocks are generally targeted issuances, stock market repurchases, major shareholder transfers, and treasury stocks. Inventory stocks refer to the portion of stocks issued by a company that are repurchased from the market. Depending on the needs of stock options or other long-term incentive mechanisms, the retained stocks will be resold at some point in the future.

資金來(lái)源

Funding source

購(gòu)股方式也就是購(gòu)買股票的資金來(lái)源,，一般有員工現(xiàn)金出資、公司歷年累計(jì)公益金,、福利基金,、公司或大股東提供融資、員工用股權(quán)向銀行抵押貸款,。

The stock purchase method refers to the source of funds for purchasing stocks, which generally includes employee cash contributions, accumulated public welfare funds over the years, welfare funds, financing provided by the company or major shareholders, and employees using their equity to mortgage loans from banks.

這幾種方式都好操作,，有些方式會(huì)產(chǎn)生財(cái)務(wù)支出，要重復(fù)交稅,。公司更多會(huì)采用員工出資購(gòu)買的方式,，直接從工資中按比例扣錢，有利于對(duì)員工的控制,。

These methods are all easy to operate, some of which may generate financial expenses and require repeated tax payments. Companies tend to adopt the method of employee funded purchases, directly deducting money proportionally from their salaries, which is beneficial for controlling employees.

退出機(jī)制

Exit mechanism

退出機(jī)制對(duì)員工退出激勵(lì)方案的一些約定,，包括以下三種情況下：

The exit mechanism stipulates some provisions for employee exit incentive plans, including the following three situations:

第一種是正常離職，企業(yè)往往會(huì)按照合同繼續(xù)讓這些員工享受股權(quán)或者期權(quán),；

The first type is normal resignation, and companies often continue to allow these employees to enjoy equity or options according to the contract;

第二種是非正常離職,，如果員工的離職沒(méi)有給公司造成損失，不違反保密協(xié)議等,，大部分公司還是能允許已經(jīng)被授予的股權(quán)收益,；

The second type is abnormal resignation. If an employee's resignation does not cause any losses to the company, does not violate confidentiality agreements, etc., most companies can still allow the equity benefits that have already been granted;

第三種是開(kāi)除，這種情況都是按照相關(guān)規(guī)定取消享受股權(quán)收益的權(quán)力的,。

The third type is dismissal, in which the right to enjoy equity benefits is revoked in accordance with relevant regulations.

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This article provides assistance for the implementation of equity incentives in Shandong. For more related content, please click http://nequ.com.cn I hope this article can be helpful to you. Thank you for reading!