证监会认为上市公司应完成三个阶段的专项公司治理活动（自查，公众评议，整改），同时，实施股权激励计划的上市公司不得出现相关情况，一起来看看。

　　China Securities Regulatory Commission believes that listed companies should complete three stages of special corporate governance activities （self-inspection, public review, rectification）， at the same time, the implementation of equity incentive plan of listed companies should not appear relevant situations, let's take a look.

　　近来会计年度财务会计报告被注册会计师出具否定意见或者无法表示意见的审计报告；近来一年内因重大违法违规行为被中国证监会予以行政处罚。

　　An audit report issued by a certified public accountant with negative opinion or unable to express opinion on the financial accounting report of the recent fiscal year; In recent one year, China Securities Regulatory Commission imposed administrative penalties for major violations of laws and regulations.

　　对于国有控股上市公司欲实施股权激励的，除了应满足上述证监会对普通上市公司公司治理的要求外，还要达到以下要求：

　　For state-owned listed companies that want to implement equity incentive, they should not only meet the above requirements of CSRC on corporate governance of ordinary listed companies, but also meet the following requirements:

　　在国有控股上市公司的董事会成员中，外部董事（含独立董事）占董事会成员半数以上；国有控股上市公司的薪酬委员会成员应当全都由外部董事构成。其中外部董事是指由国有控股股东依法提名推荐、由任职公司或控股公司以外的人员（非本公司或控股公司员工的外部人员）担任的董事。

　　Among the board members of state-owned listed companies, outside directors （including independent directors） account for over half of the board members. The compensation committee of a state-controlled listed company shall consist entirely of outside directors. The external director refers to the director nominated and recommended by the state-owned controlling shareholder in accordance with the law and appointed by the personnel outside the company or the holding company （non-external personnel of the company or the holding company）。

　　对主体业务全部或大部分进人上市公司的企业，其外部董事应为任职公司成控股公司以外的人员，对非主业部分进人上市公司或只有一部分主业进人上市公司的子公司，以及级以下的上市公司，其外部董事应为任职公司以外的人员。

　　For all or most of the main business into the listed company's enterprise, as a holding company of the outside directors shall be the office staff, the noncore parts into the listed company or only a part of the main business into the listed company's subsidiary, and below the level of listed companies, the outside directors shall be the office outside the company.

　　上市公司欲实施股权激励不得出现什么情况？以上便是问题的相关解答了，如果您对此感兴趣的话，不妨直接来网站www.guquanzhanlue.com进行咨询了解！

　　Listed companies want to implement equity incentive shall not appear what situation? The above is the relevant answer to the question, if you are interested in this, may wish to consult the website www.guquanzhanlue.com!