大家下午好！有一位企业家朋友咨询他自己经营着一家制造业公司，年营收接近一个亿，现在打算给企业的高管做股权激励，但不知道如何设置合理的考核指标，是考核公司指标呢，还是考核个人指标？如何才能达到激励的目的？

　　Good afternoon, everyone! A friend of an entrepreneur consulted him about running a manufacturing company with an annual revenue of nearly 100 million yuan. He now plans to provide equity incentives to the company's executives, but he doesn't know how to set reasonable performance indicators. Should he evaluate the company's performance indicators or individual performance indicators? How can we achieve the goal of motivation?

　　首先针对这个问题：我们要分析做股权激励的目的是什么，为什么要开展这项工作。一般来说，股权激励方案是为了实现公司整体的战略目标，我们的战略目标至少应该规划3到5年，所以我们考核指标的周期也应该设置在3到5年，甚至有的企业会达到7到10年。我们要设置长期的既定目标，规避短期行为，这样才能实现企业的整体战略发展规划。所以我们建议，考核指标要设置公司指标和个人考核指标，既要关注短期指标和长期指标，也要关注新业务发展与公司利润之间的平衡，甚至还要关注行业现状、公司总体业务布局，对标竞争对手，市场环境。

　　Firstly, regarding this issue: we need to analyze the purpose of implementing equity incentives and why this work is necessary. Generally speaking, equity incentive plans are designed to achieve the overall strategic goals of the company. Our strategic goals should be planned for at least 3 to 5 years, so the assessment period for our performance indicators should also be set at 3 to 5 years, and some companies may even reach 7 to 10 years. We need to set long-term established goals and avoid short-term behavior in order to achieve the overall strategic development plan of the enterprise. So we suggest setting both company and individual assessment indicators for performance evaluation. We should focus on both short-term and long-term indicators, as well as the balance between new business development and company profits. We should even pay attention to the current industry situation, the overall business layout of the company, and benchmark against competitors and market environment.

　　在达成战略目标基础上呢我们要思考具体考核指标的设计方法：

　　On the basis of achieving strategic goals, we need to consider the design methods of specific assessment indicators:

　　具体来看，公司层面的考核指标一般是公司的销售额指标、净利润指标、公司的回款额指标、净资产收益率指标等。

　　Specifically, the assessment indicators at the company level are generally the company's sales target, net profit target, company's repayment target, return on equity target, etc.

　　例如上面这家公司，我们可以这样约定，今年的考核指标，公司层面销售额目标是一个亿，净利润目标是1500万元，回款率要达到70%，三项指标设计权重，如果低于60分或目标完成率低于60%则视为考核不合格，当期分红取消，公司股权激励计划整体延期。每一年的具体考核指标可以由公司的董事会和股东会来确定，以每年签署的目标责任书为准。

　　For example, for the company mentioned above, we can agree that this year's performance indicators include a company level sales target of 100 million yuan, a net profit target of 15 million yuan, and a collection rate of 70%. The three indicators are designed with weights, and if the score is lower than 60 points or the target completion rate is lower than 60%, it will be considered as unqualified in the assessment. The current dividend will be cancelled, and the company's equity incentive plan will be postponed as a whole. The specific assessment indicators for each year can be determined by the company's board of directors and shareholders' meeting, based on the target responsibility agreement signed annually.

　　个人层面的考核指标有公司的销售额、净利润、人员的培养、新业务的开发、新客户的开发、个人领导力、团队管理等。个人层面的考核与激励对象当年的分红是挂钩的。如果考核的分数低于70分，则当年的分红取消。连续两年考核不合格，公司将取消高管的激励对象资格，退还他的入股金。

　　The personal assessment indicators include the company's sales revenue, net profit, personnel development, new business development, new customer development, personal leadership, team management, etc. The assessment at the individual level is linked to the bonus distribution of the incentive target for the current year. If the assessment score is below 70 points, the dividend for that year will be cancelled. If a senior executive fails the assessment for two consecutive years, the company will cancel their incentive eligibility and refund their deposit.

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