以股权为基础的薪酬管理制度中英文版.pptxVIP

Equity-based Pay 以股权为基础的薪酬制度What Do We Mean by “Equity-Based” Pay?什么是“以股权为基础”的薪酬制度?Any form of pay arrangement aligned with, or paying out in, stock任何以股票形式支付或与股票相关联的薪酬形式The basic payout opportunity works as follows:最基本的支付形式如下图所示:Gain upon maturation of award 奖励到期时的利得1614121086420Date of Grant授予时间Date of Exercise工龄The Entire Pay Picture整体薪酬图The Entire Pay Picture整体薪酬图The Entire Pay Picture整体薪酬图Trend Toward Greater Equity Participation for Employees员工持股已成为全球的趋势Increasing number of companies have embraced broad-based employee ownership越来越多的公司实施了广泛的员工持股计划Nonmanagement employees collectively own between 6% and 10% of total corporate equity非管理层员工总计持有公司全部股票的6%到10%Estimated 3,000 companies have instituted broad-based option plans since 1989从1989年开始，大约3,000家公司实施了广泛的员工持股计划Shares set aside for options at all public companies valued at $600B compared with $60B in 1985现在所有的上市公司用于股票期权的股票价值已上升到6,000亿美元，而1985年只有600亿美元41% of large U.S. employers give stock options to at least half of their workforce 41%的美国大型企业向一半以上的员工授予股票期权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Financial Reasons for Providing Equity-based Pay提供以股权为基础薪酬形式的财务因素Study by Hewitt Associates and the J.L. Kellogg Graduate School of Management (Northwestern University) (1998):翰威特公司和西北大学J.L. Kellogg研究生管理学院联合进行的调查表明(1998年):Companies that instituted employee ownership programs experienced an average annual Return On Assets of 2.6 percentage points greater than industry averages each year of the 4-year s