要实施股权激励计划，就必须确定激励的额度，也就是企业要给激励对象多少股份，每个激励对象又给多少，这就是股权激励总量和个量问题。

In order to implement the equity incentive plan, it is necessary to determine the amount of incentive, that is, how many shares the enterprise should give to the incentive object, and how many shares each incentive object should give. This is the total amount and quantity of equity incentive.

确定股权激励总额时需要考虑的因素

Factors to be considered when determining the total amount of equity incentives

法律因素

Legal factors

上市企业在制定股权激励的总额度时，须考虑相关法律规定;企业的股权激励总额度，法律并没有强制性规定，企业可根据自身情况自由设计。

When formulating the total amount of equity incentive, listed enterprises must consider relevant laws and regulations; The total amount of equity incentive for enterprises is not mandatory by law, and enterprises can freely design according to their own conditions.

实施的《上市公司股权激励管理法》中第十四条是这样规定的：

Article 14 of the Equity Incentive Management Law of Listed Companies is as follows:

上市公司可以同时实行多期股权激励计划。同时实行多期股权激励计划的，各期激励计划设立的公司业绩指标应当保持可比性，后期激励计划的公司业绩指标低于前期激励计划的，上市公司应当充分说明其原因与合理性。

Listed companies can simultaneously implement multi-period equity incentive plans. In the case of implementing multi-period equity incentive plans at the same time, the company performance indicators set up in the incentive plans of each period shall be comparable. If the company performance indicators of the later incentive plan are lower than the earlier incentive plan, the listed company shall fully explain its reasons and rationality.

上市公司全部在有效期内的股权激励计划所涉及的标的股票总数累计不得超过公司股本总额的10%。非经股东大会特别决议批准，任何一名激励对象通过全部有效的股权激励计划获授的本公司股票，累计不得超过公司股本总额的1%。

The total number of underlying shares involved in the equity incentive plan of a listed company that is all within the period of validity shall not exceed 10% of the total share capital of the company. Without the approval of the special resolution of the General Meeting of Shareholders, the total number of shares of the Company granted to any incentive object through all effective equity incentive plans shall not exceed 1% of the total share capital of the Company.

企业整体薪酬水平因素

Enterprise's overall salary level factor

企业在确定股权激励总额度时，需要考虑自身的整体薪酬水平。如果比同行业高，则激励总量可以少一些，反之亦然。

When determining the total amount of equity incentive, enterprises need to consider their overall salary level. If it is higher than the same industry, the total amount of incentives can be less, and vice versa.

企业设定的业绩目标因素

Performance target factors set by enterprises

确定股权激励总额度时，还需要考虑公司所设定的业绩目标的难易程度。如果业绩目标高，达成的年度目标较大，需要激励对象付出更多的努力，那么就要加大股权激励总额度，反之亦然。

When determining the total amount of equity incentive, it is also necessary to consider the difficulty of the performance goals set by the company. If the performance target is high, the annual target is large, and the incentive object needs to make more efforts, then the total amount of equity incentive should be increased, and vice versa.

企业股东的意愿因素

Willingness factors of corporate shareholders

股权激励涉及企业现有股东的权利，因此，激励总额度的大小与股东意愿有着必然的联系。如果股东让得多，股权总额就会大一些，反之亦然。

Equity incentive involves the rights of the existing shareholders of the enterprise. Therefore, the size of the total amount of incentive is inextricably related to the wishes of shareholders. If the shareholders give more, the total equity will be larger, and vice versa.

企业的发展规模因素

Enterprise development scale factor

如果企业的规模较大，发展阶段较高，股权激励的总量可以小一些。因为当企业发展到一定规模与阶段时，盈利稳定、营收体量大。虽然股份少，但是获得的收益并不少。否则会适得其反。

If the scale of the enterprise is large and the development stage is high, the total amount of equity incentive can be smaller. Because when the enterprise develops to a certain scale and stage, the profit is stable and the revenue volume is large. Although the shares are small, the income is not large. Otherwise, it will backfire.

确定单个激励对象的个量

Determine the quantity of a single incentive object

股权激励是针对具体的人而执行的，因为每个激励对象都有其自身的特点，所以企业给予每个人的股权激励也是不同的。那么企业该如何确定单个激励对象的额度呢?需要考虑以下几个因素：

Equity incentive is implemented for specific people. Because each incentive object has its own characteristics, the equity incentive given by enterprises to each person is also different. So how should enterprises determine the amount of individual incentive objects? The following factors need to be considered:

法律因素。上市公司在确定单个激励对象的激励额度时，也需符合有关法律法规的强制性规定。对非上市公司，法律并没有明确规定额度，企业可根据实际情况进行设定。

Legal factors. When determining the incentive limit of a single incentive object, a listed company also needs to comply with the mandatory provisions of relevant laws and regulations. For unlisted companies, the law does not clearly stipulate the quota, and enterprises can set it according to the actual situation.

公平因素。需合理分配高层管理人员、中层管理人员、核儿术骨干所占股权份额的比例，体现公平公正原则。高管所古比例不能过高，避免让其他激励对象产生不公平感。

Equity factor. It is necessary to reasonably allocate the share of equity held by senior management, middle management and nuclear backbone to reflect the principle of fairness and justice. The proportion of senior executives should not be too high to avoid making other incentive objects feel unfair.

贡献值因素。在授予对方股权激励额度时，需要按照激励对象对企业的贡献度大小与重要性来确定股权额度,这样才能体现出区别性。

Contribution value factor. When granting the equity incentive limit to the other party, the equity incentive limit should be determined according to the contribution and importance of the incentive object to the enterprise, so as to reflect the difference.

员工实际薪酬水平因素。单个股权激励对象的额度一般都是根据其实际能力、对企业的重要性程度来确定。因此，激励额度也需要与其薪酬水平相适应，避免出现薪酬倒挂现象。

The actual salary level of employees. The amount of a single equity incentive object is generally determined according to its actual ability and importance to the enterprise. Therefore, the incentive amount also needs to adapt to its salary level to avoid the phenomenon of salary inversion.

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