这里将做股权激励方案设计之初要考虑的几点整理如下，以便企业作出科学的方案设计。

Here are some points to be considered at the beginning of equity incentive scheme design, so that enterprises can make scientific scheme design.

1、薪酬因素：，从整体薪酬战略出发考虑合理的薪酬组合；其次，平衡整体薪酬的内部公平性和外部薪酬竞争力；在吸引和保留人才的同时，充分利用股权激励计划有用统合经营者的长期利益与股东利益。

1. Salary factors: first, consider a reasonable salary combination from the overall salary strategy; Secondly, balance the internal fairness and external competitiveness of the overall salary; While attracting and retaining talents, make full use of the equity incentive plan to effectively integrate the long-term interests of managers and shareholders.

2、业绩因素：股东更关注的是经营者收益与业绩之间的相关度；董事会更关注的是如何制定适当业绩指标和指标值；CEO和经营管理层更关注的是自己的业绩考评。

2. Performance factor: shareholders pay more attention to the correlation between operator income and performance; The board of directors pays more attention to how to formulate appropriate performance indicators and indicator values; CEO and management pay more attention to their own performance evaluation.

3、治理因素：，需要董事会或其薪酬委员会建立更高标准的审查与业绩跟踪机制；其次，需要建立更有用的与股东、与员工的沟通机制；需要建立长期持续的激励计划管理机制。

3. Governance factors: firstly, the board of directors or its remuneration committee needs to establish a higher standard review and performance tracking mechanism; Secondly, we need to establish a more useful communication mechanism with shareholders and employees; It is necessary to establish a long-term and sustainable incentive plan management mechanism.

4、法规因素：预先考虑公司未来上市可能需要解决的法规冲突；投资人和监管部门要求企业提供更为详细的信息披露；公司法、税务法、证券法将逐步增加针对股权激励的条款；会计准则要求企业更为明确地列明激励成本。

4. Regulatory factors: consider in advance the regulatory conflicts that the company may need to solve in the future listing; Investors and regulatory authorities require enterprises to provide more detailed information disclosure; The company law, tax law and securities law will gradually add provisions for equity incentive; Accounting standards require enterprises to list incentive costs more clearly.