山東企業(yè)股權(quán)激勵(lì)方案設(shè)計(jì)要點(diǎn)?

Key points for designing equity incentive schemes for Shandong enterprises

一、激勵(lì)模式的選擇?

1、 Selection of incentive mode

山東企業(yè)在設(shè)計(jì)股權(quán)激勵(lì)方案時(shí)，充分結(jié)合自身行業(yè)特點(diǎn)、發(fā)展階段和戰(zhàn)略目標(biāo)，選擇合適的激勵(lì)模式。對(duì)于高速成長(zhǎng)、資金需求較大的科技型企業(yè)，如濟(jì)南高新區(qū)的眾多軟件研發(fā)企業(yè)，往往傾向于選擇股票期權(quán)模式。這種模式賦予激勵(lì)對(duì)象在未來(lái)一定期限內(nèi)以預(yù)先確定的價(jià)格和條件購(gòu)買公司一定數(shù)量股票的權(quán)利，若企業(yè)未來(lái)發(fā)展良好，股價(jià)上升，激勵(lì)對(duì)象可通過(guò)行權(quán)獲得豐厚收益，從而激勵(lì)他們努力提升企業(yè)業(yè)績(jī)，推動(dòng)股價(jià)上漲。而對(duì)于一些業(yè)績(jī)穩(wěn)定、現(xiàn)金流充沛的傳統(tǒng)制造業(yè)企業(yè)，如青島的部分家電制造企業(yè)，則更適合采用限制性股票模式。企業(yè)將一定數(shù)量的股票以較低價(jià)格授予激勵(lì)對(duì)象，但對(duì)其出售股票的時(shí)間和業(yè)績(jī)條件等進(jìn)行限制，激勵(lì)對(duì)象只有在滿足約定條件后才能解鎖股票并獲益，促使他們持續(xù)為企業(yè)穩(wěn)定發(fā)展貢獻(xiàn)力量。?

When designing equity incentive plans, Shandong enterprises fully consider their own industry characteristics, development stages, and strategic goals, and choose appropriate incentive models. For technology companies with rapid growth and high capital requirements, such as the numerous software research and development enterprises in Jinan High tech Zone, they often tend to choose the stock option model. This model grants incentive recipients the right to purchase a certain number of shares of the company at a predetermined price and conditions within a certain period of time in the future. If the company develops well in the future and the stock price rises, incentive recipients can obtain substantial profits through exercising their rights, thereby motivating them to work hard to improve the company's performance and drive the stock price up. For some traditional manufacturing enterprises with stable performance and abundant cash flow, such as some home appliance manufacturing enterprises in Qingdao, the restricted stock model is more suitable. The enterprise grants a certain number of stocks to incentive recipients at a lower price, but imposes restrictions on the time and performance conditions for selling the stocks. Incentive recipients can only unlock the stocks and benefit after meeting the agreed conditions, which encourages them to continue contributing to the stable development of the enterprise. ?

二、激勵(lì)對(duì)象的確定?

2、 Determination of incentive targets

激勵(lì)對(duì)象的合理確定是股權(quán)激勵(lì)成功的關(guān)鍵。山東企業(yè)綜合考慮企業(yè)發(fā)展需要、崗位重要性、員工貢獻(xiàn)等因素。上市公司層面，根據(jù)省國(guó)資委規(guī)定，股權(quán)激勵(lì)對(duì)象主要包括對(duì)公司經(jīng)營(yíng)業(yè)績(jī)和未來(lái)發(fā)展有直接影響的董事、高級(jí)管理人員、核心技術(shù)人員和管理骨干等。對(duì)于省屬企業(yè)，國(guó)有控股股東或省屬企業(yè)管理人員在上市公司擔(dān)任除監(jiān)事以外職務(wù)的，可參加一家任職上市公司的股權(quán)激勵(lì)計(jì)劃；市場(chǎng)化選聘的職業(yè)經(jīng)理人可參加任職企業(yè)的股權(quán)激勵(lì)，而省委或省委委托管理的企業(yè)領(lǐng)導(dǎo)班子成員及其他規(guī)定不得成為激勵(lì)對(duì)象的人員則被排除在外。例如，淄博的一家化工企業(yè)，在確定激勵(lì)對(duì)象時(shí)，不僅涵蓋了技術(shù)研發(fā)部門的核心人員，還將銷售部門中業(yè)績(jī)突出、掌握重要客戶資源的業(yè)務(wù)骨干納入其中，因?yàn)檫@些人員對(duì)企業(yè)的產(chǎn)品創(chuàng)新和市場(chǎng)拓展起著關(guān)鍵作用。?

The reasonable determination of incentive targets is the key to the success of equity incentives. Shandong enterprises comprehensively consider factors such as development needs, job importance, and employee contributions. At the level of listed companies, according to the regulations of the Provincial State owned Assets Supervision and Administration Commission, equity incentive targets mainly include directors, senior management personnel, core technical personnel, and management backbone who have a direct impact on the company's operating performance and future development. For provincial enterprises, state-owned controlling shareholders or management personnel of provincial enterprises who hold positions other than supervisors in listed companies may participate in the equity incentive plan of a listed company; Professional managers selected through market-oriented selection can participate in equity incentives for their respective companies, while members of the leadership team of enterprises managed by the provincial party committee or entrusted by the provincial party committee, as well as other personnel who are not eligible to become incentive targets, are excluded. For example, a chemical company in Zibo not only includes core personnel in the technology research and development department when determining incentive targets, but also includes business backbones in the sales department who have outstanding performance and control important customer resources, as these personnel play a key role in the company's product innovation and market expansion. ?

三、業(yè)績(jī)考核指標(biāo)的設(shè)定?

3、 Setting performance evaluation indicators

科學(xué)合理的業(yè)績(jī)考核指標(biāo)是股權(quán)激勵(lì)發(fā)揮作用的保障。山東企業(yè)在設(shè)定業(yè)績(jī)考核指標(biāo)時(shí)，既關(guān)注財(cái)務(wù)指標(biāo)，又注重非財(cái)務(wù)指標(biāo)。財(cái)務(wù)指標(biāo)方面，常用的有凈利潤(rùn)增長(zhǎng)率、凈資產(chǎn)收益率、營(yíng)業(yè)收入增長(zhǎng)率等。以煙臺(tái)的一家食品加工企業(yè)為例，其股權(quán)激勵(lì)方案中設(shè)定，在未來(lái)三年內(nèi)，每年凈利潤(rùn)增長(zhǎng)率需達(dá)到 15% 以上，凈資產(chǎn)收益率不低于 18%，只有滿足這些財(cái)務(wù)指標(biāo)，激勵(lì)對(duì)象才能按比例行權(quán)或解鎖股票。非財(cái)務(wù)指標(biāo)則包括市場(chǎng)份額提升、新產(chǎn)品研發(fā)進(jìn)度、客戶滿意度等。如濰坊的一家機(jī)械制造企業(yè)，將新產(chǎn)品研發(fā)數(shù)量和客戶投訴率作為重要的非財(cái)務(wù)考核指標(biāo)，激勵(lì)員工在提升產(chǎn)品質(zhì)量、拓展市場(chǎng)的同時(shí)，注重創(chuàng)新研發(fā)，以保持企業(yè)的市場(chǎng)競(jìng)爭(zhēng)力。

Scientific and reasonable performance evaluation indicators are the guarantee for the effectiveness of equity incentives. When setting performance evaluation indicators, Shandong enterprises pay attention to both financial and non-financial indicators. In terms of financial indicators, commonly used ones include net profit growth rate, return on equity, and revenue growth rate. Taking a food processing enterprise in Yantai as an example, its equity incentive plan stipulates that in the next three years, the annual net profit growth rate must reach 15% or more, and the return on equity must not be less than 18%. Only when these financial indicators are met, the incentive objects can exercise or unlock their shares proportionally. Non financial indicators include market share growth, new product development progress, customer satisfaction, etc. For example, a machinery manufacturing enterprise in Weifang regards the number of new product research and development and customer complaint rate as important non-financial assessment indicators to motivate employees to focus on innovative research and development while improving product quality and expanding the market, in order to maintain the company's market competitiveness.

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