德勤：中國企業(yè)股權激勵實務操作

——2010年8Copyright?2010DeloitteConsulting.Allrights 培訓講 吳勝

培訓講 王允 Copyright?2010DeloitteConsulting.Allrights 北蘇 上

南 杭企業(yè)稅務財務咨詢企業(yè)管理咨詢審計及企業(yè)風險管理企業(yè)稅務財務咨詢企業(yè)管理咨詢審計及企業(yè)風險管理審計及企業(yè)風險管理企業(yè)管理咨詢財務咨詢企業(yè)稅務財務報表審計跨國集團合并報表審風險管理咨詢擔任上市申報會計師及公開上市招股咨詢特定行業(yè)專項審核內(nèi)部審計服務財務管理與內(nèi)部控制服務戰(zhàn)略及運營財務管理組織績效管理人力資本客戶關系管理企業(yè)應用系統(tǒng)規(guī)劃及實施信息技術規(guī)劃與集成業(yè)務流程/信息技術外包公司財務管理公司評估財務法律咨詢企業(yè)重組融資服務私募融資公開上市審慎性調(diào)查合并與收購服務交易支持服務–國際稅務咨詢–國內(nèi)稅務咨詢–內(nèi)部轉移價格咨詢–員工收入稅務–稅務總體解決方案–跨國經(jīng)營稅務咨詢–公司稅務–私有企業(yè)稅務–海關與進出口稅及其他流轉稅CopyrightCopyright?2010DeloitteConsulting.AllrightsCopyright?2010DeloitteConsulting.Allrights人才管理Copyright?2010DeloitteConsulting.Allrights

公 高管薪

Copyright?2010DeloitteConsulting.Allrights Copyright?2010DeloitteConsulting.Allrights

Copyright?2010DeloitteConsulting.Allrights Copyright?2010DeloitteConsulting.AllrightsCopyright?2010DeloitteConsulting.Allrights整體薪酬構 薪酬構成的定為極少數(shù)高層管理如家庭醫(yī)療保險、俱樂部會員Copyright?2010DeloitteConsulting.Allrights Copyright?2010DeloitteConsulting.Allrights 22Copyright?2010DeloitteConsulting.Allrights““Copyright?2010DeloitteConsulting.Allrights（折扣型（獎勵型““Copyright?2010DeloitteConsulting.AllrightsCopyright?2010DeloitteConsulting.Allrights Copyright?2010DeloitteConsulting.Allrights1.基本法規(guī)1.基本法規(guī)2.2.3.

Copyright?2010DeloitteConsulting.Allrights

Copyright?2010DeloitteConsulting.Allrights

Copyright?2010DeloitteConsulting.AllrightsCopyright?2010DeloitteConsulting.AllrightsCopyright?2010DeloitteConsulting.Allrights Copyright?2010DeloitteConsulting.Allrights Copyright?2010DeloitteConsulting.Allrights Copyright?2010DeloitteConsulting.Allrights

Copyright?2010DeloitteConsulting.Allrights

Copyright?2010DeloitteConsulting.Allrights Copyright?2010DeloitteConsulting.AllrightsCopyright?2010DeloitteConsulting.Allrights Copyright?2010DeloitteConsulting.Allrights

Copyright?2010DeloitteConsulting.Allrights

Copyright?2010DeloitteConsulting.Allrights國務院國資委：在0.1%至10%國有控股上市公司數(shù)在3%以內(nèi)，少量不足1% Copyright?2010DeloitteConsulting.AllrightsCopyright?2010DeloitteConsulting.AllrightsCopyright?2010DeloitteConsulting.Allrights計劃有效期,不超過10計劃有效期,不超過10等待期/禁售 行權期/解鎖授予日：正式授予的時間，不得為：（一）定期報告公布前30日；（二）重大交易或重大事項決Copyright?2010DeloitteConsulting.AllrightsCopyright?2010DeloitteConsulting.Allrights考評結果Copyright?2010DeloitteConsulting.Allrights Copyright?2010DeloitteConsulting.Allrights Copyright?2010DeloitteConsulting.AllrightsBlack-ScholesCopyright?2010DeloitteConsulting.Allrights

Copyright?2010DeloitteConsulting.AllrightsCopyright?2010DeloitteConsulting.Allrights Copyright?2010DeloitteConsulting.Allrights

（如有Copyright?2010DeloitteConsulting.Allrights 人力資源部/人力資源部/董辦/

Copyright?2010DeloitteConsulting.Allrights Copyright?2010DeloitteConsulting.AllrightsCopyright?2010DeloitteConsulting.AllrightsXX公司股權激勵管理辦法（目錄

XX第一章第一章1Copyright?2010DeloitteConsulting.AllrightsCopyright?2010DeloitteConsulting.Allrights Copyright?2010DeloitteConsulting.Allrights Copyright?2010DeloitteConsulting.Allrights德勤觀點：政策暫停德勤觀點：政策暫?！貱opyright?2010DeloitteConsulting.AllrightsCopyright?2010DeloitteConsulting.AllrightsCopyright?2010DeloitteConsulting.Allrights在當前環(huán)境下，可優(yōu)