地域特点、政策构建和股权激励——基于长株潭自主创新示范区高层次人才股权激励政策的研究

Regional Characteristics,Policy Construction and Equity Incentive——Based on Chang-Zhu-Tan Independent Innovation Demonstration Zone High-Level Personnel Equity Incentive Policy

地域特点、政策构建和创业激励具有内在的关联。长株潭自主创新示范区高层次人才股权激励政策在适用企业及激励对象范围、激励方式和条件、激励方案的拟定流程和国内其他国家自主创新示范区大体相似,但是在母公司负责人可参与子公司股权激励、奖励股份来源及限额、土地转让增值利润不纳入净资产增值额、知识产权和科技成果作价入股方面有了政策的新突破。长株潭高层次人才股权激励政策实施方面还存在高新技术企业认定滞后、已实施股权激励企业数量少、激励有效期限较短、激励对象覆盖面小、激励指标不合理等问题。为此,须从高新技术企业认定、调整激励幅度、激励考核标准的确定、设定激励期限、明确激励对象、设立股权激励专项资金、强化股权激励监督入手改进相关政策。

Regional characteristics, construction of policy and entrepreneurial incentive have intrinsic link. The target range, incentive methods and conditions, incentive plan formulation process of Chang-Zhu-Tan National Independent Innovation Demonstration Zone eq- uity incentive policy for enterprises is similar to the rest of the domestic independent innovation demonstration zone. But in the parent company, some policies for the director have the new breakthrough. The director can participate subsidiary equity incentive. Reward share resources and limit, the transfer of land value-added profits are not included in net asset value. The policy of intellectual property rights and scientific and technological achievements into shares also has new breakthrough. The high level talents of Chang-Zhu-Tan＇s eq- uity incentive policies have many shortcomings. Therefore, we must perfect the high-tech enterprises identification, adjust the excitationamplitude and excitation assessment criteria, set the incentive period, clear incentive object and the establishment of equity incentive funds, strengthen the supervision of equity incentive for the improvement of relevant policies.