再完美的方案，若执行不力，也将流于形式。股权激励的价值实现，不仅在于方案的规划阶段，更在于其全生命周期的落地实施与动态管理。因此，“执行”是股权激励中的关键一环，其核心在于将纸面方案转化为可操作、可持续的管理实践。股权激励方案的有效执行与管理应重点关注以下事项：

　　No matter how perfect the plan is, if it is not executed effectively, it will also become a mere formality. The value realization of equity incentives lies not only in the planning stage of the plan, but also in the implementation and dynamic management throughout its entire lifecycle. Therefore, "execution" is a crucial part of equity incentives, with the core being the transformation of paper-based plans into actionable and sustainable management practices. The effective implementation and management of equity incentive plans should focus on the following issues:

　　（一）强化宣导与建立共识

　　（1） Strengthen publicity and establish consensus

　　在方案实施前，应面向激励对象及管理层开展充分的沟通与培训，清晰传达激励的战略意图、机制设计、权利义务等事项，避免信息不对称引发误解。通过透明、正向的宣导，增强激励对象的归属感与参与感，将“被激励”转化为“为自己奋斗”的内在动力。

　　Before the implementation of the plan, sufficient communication and training should be conducted with the incentive targets and management to clearly convey the strategic intention, mechanism design, rights and obligations of the incentive, and avoid misunderstandings caused by information asymmetry. Through transparent and positive promotion, enhance the sense of belonging and participation of the motivated individuals, and transform 'being inspired' into an intrinsic motivation to 'strive for oneself'.

　　（二）确保合规性与程序严谨

　　（2） Ensure compliance and rigorous procedures

　　股权激励涉及公司法、税法、会计准则等多重法规要求。科创企业需严格履行内部决策程序（如股东会、董事会会议审议等）、签署完整的法律文件（如激励协议、持股平台合伙协议等）、依法申报并缴纳相关税费并依据会计准则要求进行财务处理，防范法律与合规风险，以免影响公司上市/重组/融资进程。

　　Equity incentives involve multiple regulatory requirements such as company law, tax law, and accounting standards. Science and technology innovation enterprises need to strictly follow internal decision-making procedures (such as shareholder meetings, board meetings, etc.), sign complete legal documents (such as incentive agreements, shareholding platform partnership agreements, etc.), declare and pay relevant taxes and fees in accordance with the law, and handle finances in accordance with accounting standards to prevent legal and compliance risks and avoid affecting the company's listing/restructuring/financing process.

　　（三）设立专门管理机构/人员

　　（3） Establish a specialized management organization/personnel

　　建议设立由相关部门核心管理人员组成的股权激励管理委员会或指定专人负责，建立股权激励台账系统，对激励对象的授予、归属、行权、退出等全环节进行动态跟踪与记录。同时，定期向董事会或股东汇报激励计划的执行进展与财务影响。

　　It is recommended to establish an equity incentive management committee composed of core management personnel from relevant departments or designate a dedicated person to be responsible for it, establish an equity incentive ledger system, and dynamically track and record the entire process of granting, attribution, exercise, and withdrawal of incentive objects. At the same time, regularly report the progress and financial impact of the incentive plan to the board of directors or shareholders.

　　（四）实施动态调整机制

　　（4） Implement dynamic adjustment mechanism

　　科创企业所处环境与战略目标可能发生变化，激励方案也应具备一定的灵活性。可根据实际经营情况、人才结构变化或资本市场进展，对激励目标、归属节奏等进行合理调整（需履行相应决策程序），确保股权激励始终与企业战略目标保持对齐。

　　The environment and strategic goals of science and technology innovation enterprises may change, and incentive plans should also have a certain degree of flexibility. Reasonable adjustments can be made to incentive targets, attribution rhythm, etc. based on actual business conditions, changes in talent structure, or progress in the capital market (corresponding decision-making procedures need to be followed), to ensure that equity incentives are always aligned with the company's strategic goals.

　　（五）规范退出与争议处理机制

　　（5） Standardize exit and dispute resolution mechanisms

　　员工离职、解聘、退休或发生争议时，股权如何处理是极易引发纠纷的环节。必须依据事先约定的退出条款，公平、公正、透明地执行回购或失效程序，明确回购价格计算方式，必要时引入第三方评估，避免发生不公现象、引发纠纷。

　　When an employee resigns, is dismissed, retires, or experiences disputes, how to handle equity is a highly contentious aspect. It is necessary to execute the repurchase or invalidation procedures fairly, justly, and transparently based on the pre agreed exit terms, clarify the calculation method of repurchase price, and introduce third-party evaluation if necessary to avoid unfairness and disputes.

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