如今股权激励的公众关注度越来越高，其应用也越来越广泛。在股权激励的实践中，随着企业管理的不断创新，股权激励的种类模式也不断创新，虽然有些只是操作细节上的变化，但在适用于不同企业方面发挥了重要的作用。

Nowadays, the public pay more and more attention to equity incentive, and its application is more and more extensive. In the practice of equity incentive, with the continuous innovation of enterprise management, the types and models of equity incentive have also been innovated. Although some of them are only changes in operational details, they have played an important role in applying to different enterprises.

业绩股票、股票期权、虚拟股票、股票增值权、账面价值增值权等期权类激励模式中，当股票贬值时激励对象可以放弃行权，避免承担股权贬值的风险；而限制性股票、期期股等激励模式，激励对象都必须购买股票，因此有承担相应损失的风险，约束性较强。

In performance stock, stock option, virtual stock, stock appreciation right, book value appreciation right and other option incentive models, when the stock depreciates, the incentive object can give up the exercise to avoid the risk of equity depreciation; However, the incentive models such as restricted stocks and futures stocks require the incentive objects to purchase stocks, so they have the risk of bearing corresponding losses and are highly restrictive.

而优先股作为一种优质的融资手段，购买者有因企业经营不善不能偿付的风险；当然，有的企业在设计业绩股票时会设置风险保证金，此日时业绩股票也有承担相应损失的风险。

As a high-quality financing means, the preferred stock buyers have the risk of being unable to pay due to poor management of the enterprise; Of course, some enterprises will set risk margin when designing performance stocks, and performance stocks will also bear the risk of corresponding losses.

很优模式的股权激励方案的成型，会受企业自身诸多特点的影响，如股权性质、发展阶段、推动主体、企业规模等。以企业发展阶段为例，初创期企业关注生存问题，员工人数少，需要用较强的激励手段来使大家同甘共苦，这时可面向技术骨干或全体员工实施业绩股票、股权权期权的方式。

The shaping of the equity incentive scheme with excellent mode will be affected by many characteristics of the enterprise itself, such as the nature of the equity, the development stage, the driving body, the scale of the enterprise, etc. Take the development stage of the enterprise as an example. At the start-up stage, the enterprise pays attention to the survival problem and has a small number of employees. It needs to use strong incentives to share weal and woe. At this time, the performance stock and equity options can be implemented for the technical backbone or all employees.

成熟期的企业发展稳定，员工人数较多，成长性缺乏，激励程度应侧重业绩要求，激励对象也应有限参与；衰退期企业，股权激励已不起太大作用了，企业需开拓新市场、回笼资金，这时可依对企业的贡献度进行激励方式的选择。

The mature enterprises have stable development, a large number of employees and lack of growth. The degree of incentive should focus on performance requirements, and the incentive objects should also have limited participation; In the recession period, the equity incentive has not played a great role. Enterprises need to open up new markets and withdraw funds. At this time, the incentive mode can be selected according to the contribution to the enterprise.

还有的国有企业因需注意国有资产流失的情况，此时在强调业绩目标基础上的国有资产保值增值就是方案设计的一个出发点；民营企业虽没有国有资产流失的顾虑，但有的家族创业型企业因不愿股权被稀释，可能更愿意选择虚拟股票之类的激励方法。

Some state-owned enterprises need to pay attention to the loss of state-owned assets. At this time, maintaining and increasing the value of state-owned assets on the basis of emphasizing performance objectives is a starting point for the scheme design; Although private enterprises are not worried about the loss of state-owned assets, some family owned entrepreneurial enterprises may prefer to choose incentive methods such as virtual stocks because they are unwilling to dilute their equity.

总体而言，无论是哪种激励模式，都有其适用性和局限性，应该结合实际情况，使用一种或多种激励模式结合的形式。且企业在长期发展过程中，经常会根据自身特点设置一些微创新的激励方式，认识这些种类的同时也应该要辨析其不同，以方便我们在选择过程中的灵活运用。

Generally speaking, no matter what kind of incentive mode, it has its applicability and limitations. We should use one or more forms of combination of incentive modes in combination with the actual situation. In the long-term development process, enterprises often set up some micro innovation incentive methods according to their own characteristics. While recognizing these types, we should also distinguish their differences to facilitate our flexible use in the selection process.

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