以股权为基础的薪酬制度(ppt 29页)

以股权为基础的薪酬制度内容提要：
Why Consider Equity-based Pay?　为什么考虑以股权为基础薪酬制度？
Alignment of shareholders and employees’ incentive opportunities　统一股东和员工的奖励机会
Forges tighter bond between executives and other employees, as all can be put on a common incentive platform　将管理层和其他员工的薪酬制度紧密结合，使公司所有员工的激励机制趋于统一
Motivate broad group of employees to work toward common goal—inspires teamwork　鼓励广大员工向共同的目标前进 - 鼓励团队协作精神
Incentive payouts are a “win-win” situation—payments occur in direct relation to company performance　激励机制处于“双赢” 状况 - 报酬与企业业绩直接挂钩
Minimizes cash outflow, as payments are made in equity　由于实施了股权薪酬制度，可以最大限度地减少现金支付
什么人得到这种奖励呢?
Could be as broad as annual incentives and beyond (e.g., stock options) or limited to just officers (e.g., performance shares/units)　可以象所有员工得到年终奖一样广泛，甚至更多(例如，股票期权)或者只限于主管(例如，绩效股份)
Almost all major industrials have some long-term incentive plan　几乎在所有的主要产业中，都实行了长期奖励计划
Stock issued to an executive in connection with performance of services to company　授予高级管理人员的，与公司业绩挂钩的股票
Shares issued at no cost to executive　授予时高级管理人员不支付股票的费用
Ownership of stock subject to “restrictions”　股票的所有权是“受限的”
Stock usually “vests” upon continued employment for certain period (typically 　3–5 years)　股票“等候”通常要求员工为公司服务满3至5年
Unvested shares are forfeited upon termination of employment during restriction period　当员工在股票受限期内离开公司时，未到期的股票将被没收
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