股权激励计划是一种长期激励计划，目的是使公司管理层、骨干不仅要关注公司的短期营收，更要关心企业的长期利益。股权激励的超额收益使得公司的管理层在自己付出超凡努力的情况下能够得到丰厚的回报，这个本身是公平的；如果管理层、骨干本身并没有付出超凡努力或者付出努力却没有达到预期的目标，则不应获得股权激励的超额收益，这也是合理的。

Equity incentive plan is a long-term incentive plan, which aims to make the management and backbone of the company pay attention not only to the short-term revenue of the company, but also to the long-term interests of the enterprise. The excess return of equity incentive makes the management of the company get rich returns with their extraordinary efforts, which is fair in itself; If the management and backbone themselves do not make extraordinary efforts or make efforts but fail to achieve the expected goal, they should not obtain the excess return of equity incentive, which is also reasonable.

但是管理层、骨干是不是付出超凡的努力本身是无法衡量的，无法通过表面的现象来确定激励对象是不是真的付出了努力，应不应该受到激励。因此，需要有一套客观的标准，来衡量激励对象的努力程度以及公司绩效是否达到。

However, it is impossible to measure whether the management and backbone have made extraordinary efforts. It is impossible to determine whether the incentive object has really made efforts and should be encouraged through superficial phenomena. Therefore, it is necessary to have a set of objective standards to measure the effort of the incentive object and whether the company's performance is achieved.

拟实施股权激励的公司的考核分为两种：一种是对人(激励对象)的考核；一种是对公司业绩的考核。对于公司业绩的考核，体现了公司股东印投资人的意志，是公司股东的预期回报要求，也就是所谓的股权激励的触发]槛，是因管理层的超凡努力为股东获得超额回报的标准。

The assessment of the company to implement equity incentive is divided into two types: one is the assessment of people (incentive objects); One is the assessment of the company's performance. The assessment of the company's performance reflects the will of the company's shareholders and investors. It is the expected return requirement of the company's shareholders, that is, the trigger] threshold of the so-called equity incentive. It is the standard for shareholders to obtain excess return due to the extraordinary efforts of the management.

因此，股权激励的业绩考核标准，很重要的是看投资人的投资回报预期，这-经济指标是高是低，是否合理，应看股东的意志，看能否通过股东大会的表决。相关监管机构应侧重于审查股权激励方案程序的合法性、以及方案的公平性的问题，而不应关注股权激励的考核的经济指标。

Therefore, the performance evaluation standard of equity incentive depends on the investor's investment return expectation. Whether this - economic index is high or low and whether it is reasonable depends on the will of shareholders and whether it can pass the vote of the general meeting of shareholders. Relevant regulatory authorities should focus on examining the legitimacy of the equity incentive program and the fairness of the program, rather than the economic indicators of the assessment of equity incentive.

关于股权激励计划对人(激励对象)的考核，主要是为了防止相关股权激励对象“搭便车”的行为，即激励对象本身不努力工作，却因为同事的努力工作而获得了激励，这显然是不公平的。对激励对象的考核指标，应该根据其岗位要求分别制定，在满足岗位要求的情况下即可以具有行权资格。

Obviously, the incentive plan is not fair to the incentive object, that is, the incentive object is to prevent the "free riding" of the work object, but it is mainly about the incentive object's "hard work". The assessment indicators of incentive objects should be formulated according to their post requirements, and they can have the exercise qualification when they meet the post requirements.

股权顶层架构设计人员认为有的公司对激励对象的行权额度进行了进一步的细分，例如，规定岗位考核达到及格可以行权其全部额度的60%；岗位考核为良好，可以行权其全部额度的80%；岗位考核为优秀，可以行权其全部额度的100%。每个公司的人力资源部门对公司的管理层及员工都有一套考核标准，但是这种考核标准并不全部适合于股权激励，应该根据实施股权激励计划的需要而对原有的考核标准做进一步完善。

The equity top-level structure designers believe that some companies have further subdivided the exercise amount of incentive objects. For example, it is stipulated that 60% of the total amount can be exercised if the post assessment is qualified; If the post assessment is good, 80% of the total amount can be exercised; If the post assessment is excellent, 100% of its total amount can be exercised. The human resources department of each company has a set of assessment standards for the management and employees of the company, but these assessment standards are not all suitable for equity incentive. The original assessment standards should be further improved according to the needs of the implementation of equity incentive plan.

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