(1)定人：即股权授予哪些人。从国外实践来看，股权激励对象大致有三种情况：经理人员、核心技术人员和有突出贡献人员、一般员工。在确定激励对象时，可以综合考虑职务、业绩和能力等因素。需要将历史贡献者与未来创造者区分开来。对于历史贡献者，授予股权是对其历史贡献的承认。  对于未来创造者，授予股权是要调动其积极性和潜力，为公司创造更大的价值。

(1) Fixed person: the person to whom the equity is granted. From foreign practice, there are three kinds of equity incentive objects: managers, core technicians, outstanding contributors and ordinary employees. When determining the incentive object, we can comprehensively consider the factors such as position, performance and ability. We need to distinguish between historical contributors and future creators. For historical contributors, the grant of equity is the recognition of their historical contributions. For future creators, the purpose of granting equity is to mobilize their enthusiasm and potential and create greater value for the company.

(2)定量：即授予股权的数量。授予股份一定要进行总量控制。不同行业、不同规模、不同发展阶段企业的授予股份总量应该有所不同。此外，还需要根据情况将授予股份总量切分为当期激励股份和预留股份两部分，尽量不要一次性将可授予股份全部用完。

(2) Quantitative: the quantity of equity granted. The total amount of shares granted must be controlled. The total amount of shares granted to enterprises in different industries, different scales and different development stages should be different. In addition, it is also necessary to divide the total granted shares into incentive shares and reserved shares in the current period according to the situation, and try not to use up all the available shares at one time.

(3)定价：即股权授予价格及股权退出价格。新三板挂牌等非上市公众公司股权激励行权价格通常参照每股净资产，进行平价、折扣或溢价出售。股权回购或转让需要根据主动离职、被裁、因公殉职以及因病死亡等各种不同情况制定不同的价格指导意见。

(3) Pricing: equity grant price and equity exit price. The exercise price of equity incentive of non listed public companies such as the new third board is usually sold at a parity, discount or premium with reference to the net assets per share. Different price guidance shall be formulated for equity repurchase or transfer according to different situations such as active resignation, dismissal, death on duty and death due to illness.

(4)定时：即确定股权授予日、有效期、等待期、可行权日及禁售期等。  通常股权授予日与获授股权首次可以行权日之间的间隔不得少于一年，并且需要分期行权。

(4) Timing: that is to determine the equity grant date, validity period, waiting period, vesting date and lock up period, etc. Generally, the interval between the equity grant date and the date when the granted equity can be exercised for the first time shall not be less than one year, and the exercise shall be carried out by stages.

(5)定股份来源：即用于股权激励的股份的来源。新三板挂牌等非上市公司首次实施股权激励的股份通常来自大股东转让或赠与，或者增资扩股。现有股东需要慎重确定出让股份的比例，因为这会影响未来公司的治理结构及公司的控制关系。

(5) Source of fixed shares: that is, the source of shares used for equity incentive. The shares of non listed companies such as the new third board listed companies that implement equity incentive for the first time usually come from the transfer or gift of major shareholders, or capital increase and share expansion. Existing shareholders need to carefully determine the proportion of transferred shares, because this will affect the future corporate governance structure and the company's control relationship.

(6)定资金来源：即被激励者购买股份的资金来源。主要来源有被激励者直接出资、被激励者工资/奖金/分红抵扣以及企业资助等。确定资金来源需要综合评估公司现金流、被激励者收入状况等因素。总之，新三板挂牌等非上市公众公司股权激励方案设计是一项系统、复杂的工程，不是简单、随意地给予股份。

(6) Fixed source of funds: that is, the source of funds for the incentive to purchase shares. The main sources include the direct contribution of the incentive, the deduction of the salary / bonus / dividend of the incentive and enterprise subsidy. To determine the source of funds, we need to comprehensively evaluate the company's cash flow, the income status of the incentive and other factors. In short, the equity incentive scheme design of non listed public companies such as the new third board listing is a systematic and complex project, rather than simply and arbitrarily giving shares.

而是要选择一套股权激励工具组合，坚持基本激励原则，确定六个股权激励要素，就一定能够设计出系统、适用的股权激励方案。

But to choose a set of equity incentive tool combination, adhere to the basic incentive principles, and determine the six equity incentive elements, we will be able to design a systematic and applicable equity incentive scheme.