在了解股权激励是什么及实施原因后，我们以非上市公司授予员工期权为例，对股权激励的操作方案及实施流程进行具体分析，如下相关的内容要点：

After understanding what equity incentive is and the reasons for its implementation, we take the option granted by non-listed companies as an example to make a specific analysis of the operation plan and implementation process of equity incentive, and the following relevant content points:

（一）操作流程

（1） Operation process

1.确定股权激励池的来源→2.确定股权激励的方式，可单一可并用→3.确定激励对象的依据和范围→4.确定激励对象的授予条件→5.确定激励对象行权流程→6.确定激励对象的权利及义务→7.确定激励股权的约束及处置机制→8.确定激励对象的退出机制

1. Determine the source of the equity incentive pool → 2. Determine the method of equity incentive, which can be used singly and simultaneously → 3. Determine the basis and scope of incentive objects → 4. Determine the grant conditions of incentive objects → 5. Determine the exercise process of incentive objects → 6. Determine the rights and obligations of incentive objects → 7. Determine the constraint and disposal mechanism of incentive shares → 8. Determine the exit mechanism of incentive objects

（二）核心操作

（2） Core Operations

企业做股权激励前需要先明确几个核心内容，即股权或期权决定授予谁、授予多少？怎么合理安排期权的授予进度？满足什么条件员工可以行使权力？员工离职等情况如何退出？即股权激励的四个核心内容——授予、成熟、行权、退出。

Before making equity incentives, enterprises need to clarify several core contents, namely, who and how much equity or options will be granted? How to reasonably arrange the grant schedule of options? What conditions can employees exercise power? How to exit in case of employee resignation? That is, the four core contents of equity incentive - grant, maturity, exercise and withdrawal.

1.授予条件

1. Conditions of award

（1）确定激励对象

(1) Determine the incentive object

成为期权的激励对象要满足3个条件，即激励对象应认可公司文化、长期服务公司、相互价值成就；公司则需要从员工的日常行为表现、工作业绩、绩效考核情况及未来成长潜力等方面考量员工是否适合作为激励对象。公司需要看激励对象是否与公司的使命、愿景、价值观相契合，绩效是否达标，有无损害公司利益的行为，是否能长久为公司创造利益。

To become an incentive object of options, three conditions should be met, namely, the incentive object should recognize the company culture, long-term service to the company, and mutual value achievements; The company needs to consider whether employees are suitable as incentive objects in terms of their daily behavior, work performance, performance appraisal and future growth potential. The company needs to see whether the incentive objects are consistent with the company's mission, vision and values, whether the performance is up to standard, whether there are behaviors that harm the company's interests, and whether they can create benefits for the company for a long time.

（2）企业估值及授予数量

(2) Enterprise valuation and number of grants

股权激励方案中涉及企业计算估值有3种常见的计算方法：按照市场估值的较低折扣计算，如需要融资的企业按估值的10%定价；按照企业的净资产计算，需要看企业的资产评估报告；按照公司的注册资本金或其倍数计算。

There are three common calculation methods for calculating the valuation of enterprises involved in the equity incentive plan: calculate according to the lower discount of the market valuation, for example, enterprises that need financing are priced at 10% of the valuation; According to the enterprise's net assets, we need to see the enterprise's asset evaluation report; Calculated according to the registered capital of the company or its multiple.

2.成熟机制

2. Mature mechanism

成熟机制要与公司的发展战略目标和期权激励对象的实际业绩向匹配。

The mature mechanism should match the company's development strategic objectives and the actual performance of the option incentive object.

3.行权条件

3. Exercise conditions

企业可以根据自身实际情况确定员工行权条件，同时，公司的控制权未发生变更、公司不存在合并分立或被收购、破产清算等情形，可以作为激励对象行使权利的其他前提条件，否则可能导致激励对象无法行权或可能存在相关权利被回收或溢价回购等情形。

The enterprise can determine the conditions for the exercise of employees' rights according to its actual situation. At the same time, the company's control right has not changed, the company has not been merged or divided, or has been acquired, or has gone bankrupt and liquidated, which can be used as other preconditions for the incentive object to exercise its rights. Otherwise, the incentive object may not be able to exercise its rights or there may be situations such as the recovery of relevant rights or repurchase at a premium.

4.退出机制

4. Exit mechanism

退出机制是股权激励的生命线，积极的退出路径包括企业IPO、并购、内部流转、投资人收购等。其中，激励方案中须明确员工离职的期权处理，应当区分员工无过错离职和过错离职。

The exit mechanism is the lifeline of equity incentive, and the positive exit path includes enterprise IPO, M&A, internal circulation, investor acquisition, etc. Among them, the incentive plan must specify the option treatment of employees' resignation, and distinguish between employees' no-fault resignation and fault resignation.

股权激励方案制定并通过后，企业管理层一定要向激励对象释明主要条款，使其明确自己的权利和义务，充分了解股权激励的意义，才能更好地激发起员工的积极性，让企业和员工共享发展成果。更多相关股权激励的事项就来我们网站http://www.guquanzhanlue.com进行咨询吧！

After the equity incentive plan is formulated and passed, the enterprise management must explain the main terms to the incentive objects, make them clear their rights and obligations, and fully understand the significance of equity incentive, so as to better stimulate the enthusiasm of employees and let enterprises and employees share the development results. Come to our website for more matters related to equity incentive http://www.guquanzhanlue.com Consult!