在了解如何确定股权激励计划的载体、价格、数量和激励对象等具体内容后，公司应当履行哪些程序方能确保激励计划得以顺利实施呢？具体来说，股权激励计划的执行可分为制定计划、内部决策和实施计划三个阶段，以下将概述这三个阶段的核心内容，帮助公司更有效地推进股权激励计划的落地。

　　After understanding how to determine the carrier, price, quantity, and incentive objects of the equity incentive plan, what procedures should the company follow to ensure the smooth implementation of the incentive plan? Specifically, the implementation of equity incentive plans can be divided into three stages: plan formulation, internal decision-making, and plan implementation. The following will outline the core contents of these three stages to help companies more effectively promote the implementation of equity incentive plans.

　　一、制定计划1. 确定计划目的公司需要在其确定的适合执行股权激励的时点，结合本次股权激励的预期目标，制定本次股权激励的整体方针和方向，确定本次股权激励拟采用的一种或几种激励模式。

　　1、 Develop Plan 1 The company needs to determine the purpose of the plan at the appropriate time for implementing the equity incentive, based on the expected goals of this equity incentive, formulate the overall policy and direction of this equity incentive, and determine one or several incentive models to be adopted for this equity incentive.

　　2. 确定执行机构为推动股权激励计划的落地，公司应当确定股权激励计划的具体执行人员，搭建股权激励工作小组或股权激励管理委员会（以下统称“执行机构”），负责执行股权激励的具体事宜。执行机构应当根据拟执行的股权激励规模确定团队成员人数，成员通常包括公司实际控制人/创始团队代表和高级管理人员代表。

　　2. To promote the implementation of the equity incentive plan, the company shall determine the specific executing personnel of the equity incentive plan, establish an equity incentive working group or equity incentive management committee (hereinafter referred to as the "executing agency"), and be responsible for the specific matters of implementing the equity incentive plan. The executing agency shall determine the number of team members based on the scale of the proposed equity incentive, which usually includes the actual controller/founding team representative and senior management representative of the company.

　　3. 制定时间表执行机构应当制定本次股权激励工作的时间表，统筹安排股权激励计划涉及的各个步骤完成节点并罗列每一步骤可能遇到的问题及其应对方案，以便有序推动股权激励计划的实施。

　　3. The executing agency shall formulate a timetable for the equity incentive work, coordinate and arrange the completion nodes of each step involved in the equity incentive plan, and list the possible problems and response plans for each step, in order to promote the implementation of the equity incentive plan in an orderly manner.

　　4. 拟定激励计划草案执行机构负责拟定激励计划草案，主要从以下四个方面入手：（1）定位：参考与公司同行业同阶段公司的股权激励计划，结合本次股权激励目标，确认适合当下公司发展阶段的定价方式和激励力度。（2）定量：评估股权激励计划可能产生的财务影响，包括但不限于股份支付涉及的费用摊销和潜在的税负成本，确定本次股权激励的激励总量和锁定期间。（3）定人：确定激励对象范围，了解拟激励对象对公司激励股权的认购意愿和个人认购能力，以确认本次股权激励的数量以及价格浮动范围。实际操作中，部分执行机构可以通过向员工发送书面的认购需求确认函，双向沟通各自的意愿，但需要提示注意的是，鉴于此时激励计划尚未经过公司内部决策程序审议生效，应当在确认函中注明“本次认购以公司股东会/董事会等权力机构最终审议通过的股权激励计划为前提”。（4）定性：确保激励计划符合相关法律法规的规定和公司章程、股东协议等协议的约定，尤其是对于拟上市公司而言，若该等激励计划在报告期内甚至申报时仍在执行的，应当审查是否符合拟上市板块的相关监管规则，并在激励计划草案中明确该激励计划可以根据相关法律法规规定或上市监管机构要求作出合规性修改。

　　4. Draft the incentive plan. The executing agency is responsible for drafting the incentive plan, mainly starting from the following four aspects: (1) Positioning: Referring to the equity incentive plans of companies in the same industry and stage as the company, combined with the objectives of this equity incentive, confirm the pricing method and incentive intensity that are suitable for the current development stage of the company. (2) Quantitative: Evaluate the potential financial impact of equity incentive plans, including but not limited to the amortization of expenses and potential tax costs associated with share based payments, and determine the total incentive amount and lock in period for this equity incentive. (3) Person selection: Determine the scope of incentive targets, understand the willingness and personal subscription ability of the proposed incentive targets to subscribe for the company's incentive equity, in order to confirm the quantity and price fluctuation range of this equity incentive. In practical operation, some executing agencies can communicate their respective wishes in both directions by sending a written confirmation letter of subscription demand to employees. However, it should be noted that since the incentive plan has not yet been approved by the company's internal decision-making process, it should be noted in the confirmation letter that "this subscription is based on the final approval of the equity incentive plan by the company's shareholders' meeting/board of directors and other authorities". (4) Qualitative: Ensure that the incentive plan complies with relevant laws and regulations, as well as the provisions of the company's articles of association, shareholder agreements, and other agreements, especially for companies planning to go public. If the incentive plan is still being implemented during the reporting period or even at the time of application, it should be reviewed for compliance with the relevant regulatory rules of the proposed listing board, and the draft incentive plan should clearly state that the incentive plan can be modified for compliance in accordance with relevant laws and regulations or requirements of the listing regulatory authority.

　　5. 与主要人员进行预沟通执行机构应当及时就股权激励计划的实施进展与董事和主要股东等主要人员进行沟通，并将股权激励计划草案初稿提交相关人员审阅，及时回复相关人员提出的疑问，采纳相关人员的有利建议，直至股权激励计划取得各方一致意见。

　　5. Pre communication with key personnel: The executing agency should promptly communicate with key personnel such as directors and major shareholders regarding the progress of the implementation of the equity incentive plan, submit the initial draft of the equity incentive plan to relevant personnel for review, promptly respond to questions raised by relevant personnel, and adopt favorable suggestions from relevant personnel until the equity incentive plan reaches a consensus among all parties.

　　注：在拟定股权激励计划的激励模式、激励股权来源、激励载体、激励对象、激励价格、激励数量、认购资金来源等内容时的注意事项，详见本系列前序文章所述。

　　Note: Attention should be paid to the incentive mode, source of incentive equity, incentive carrier, incentive object, incentive price, incentive quantity, and source of subscription funds when formulating the equity incentive plan. Please refer to the preceding articles of this series for details.

　　二、内部决策在制定股权激励计划草案之后，执行机构需将该草案提交给公司董事会和/或股东会进行审议，只有经过公司内部决策机构审议通过，该激励计划方能正式生效。根据现行法律法规的规定，公众公司实施股权激励计划必须经过股东大会审议通过，而非公众公司则未有法规对其应履行的内部决策程序作出规定。通常认为，如果股权激励计划的实施将导致公司股权结构变动或修改公司章程等根据《公司法》以及公司章程规定应当召开股东会审议的情形时，该等股权激励计划应当提交股东会审议，而若不涉及必须经过股东会审议的情形时，由公司自行决定是否经过股东会审议。

　　2、 After formulating the draft of the equity incentive plan, the executing agency needs to submit it to the company's board of directors and/or shareholders' meeting for review. Only after being approved by the company's internal decision-making agency can the incentive plan officially take effect. According to current laws and regulations, the implementation of equity incentive plans by public companies must be approved by the shareholders' meeting, while non public companies do not have regulations on the internal decision-making procedures they should follow. It is generally believed that if the implementation of a stock incentive plan will result in changes to the company's equity structure or modifications to the company's articles of association, which should be reviewed by the shareholders' meeting in accordance with the Company Law and the company's articles of association, the stock incentive plan should be submitted for review by the shareholders' meeting. If it does not involve situations that require review by the shareholders' meeting, the company shall decide whether to go through the review by the shareholders' meeting on its own.

　　尽管如此，我们仍然建议非公众公司实施股权激励计划时有条件的均应履行股东会审议程序，一方面股权激励产生的股份支付问题关系到全体股东的利益，应当通过股东会的形式让全体股东发表意见；另一方面股权激励可能触发投资人的反稀释等特殊权利条款，通过召开股东会并取得投资人同意的表决结果，可以避免引发公司与投资人之间的潜在争议。

　　However, we still recommend that non-public companies implementing equity incentive plans should follow the shareholder meeting review process if conditions permit. On the one hand, the issue of share based payments arising from equity incentives is related to the interests of all shareholders, and all shareholders should be allowed to express their opinions through the shareholder meeting; On the other hand, equity incentives may trigger special rights clauses such as anti dilution for investors. By convening a shareholders' meeting and obtaining investors' consent to the voting results, potential disputes between the company and investors can be avoided.

　　三、实施计划股权激励计划经过公司内部决策程序审议通过后，将来到繁琐的实施阶段，这一阶段主要由执行机构负责。主要有以下事项：

　　3、 After being reviewed and approved through the company's internal decision-making process, the implementation of the equity incentive plan will proceed to a cumbersome implementation stage, which will mainly be the responsibility of the executing agency. The main issues are as follows:

　　1. 发出认购通知执行机构向激励对象发出正式的认购通知，告知激励对象其根据已生效的股权激励计划被授予的激励股权额度及价格，请激励对象确认其在授予额度内拟认购的数量。

　　1. Issue a subscription notice. The executing agency shall issue a formal subscription notice to the incentive object, informing them of the amount and price of incentive equity granted to them according to the effective equity incentive plan. The incentive object shall confirm the quantity they intend to subscribe to within the granted amount.

　　2. 签署认购协议执行机构根据激励对象确认的认购数量与其签署认购协议，就股权激励形式、其认购数量、认购价格以及其他权利义务进行约定。

　　2. Sign the subscription agreement. The executing agency shall agree on the form of equity incentive, the number of subscriptions, the subscription price, and other rights and obligations based on the confirmed subscription quantity of the incentive object and its signing of the subscription agreement.

　　3. 发出缴付通知（如涉及）执行机构向激励对象发出认购款缴付通知，要求激励对象在认购协议载明的期限内缴付认购款，若为股票期权激励模式则不涉及当即缴付。如果激励对象未在缴付通知载明的期限内完成缴付义务的，公司可向激励对象发出终止通知，或直接在缴付通知中载明，因激励对象原因未能按时足额支付激励对价的，认购协议自动终止，且激励对象自动丧失取得激励股权的权利。

　　3. Issue a payment notice (if applicable): The executing agency shall issue a subscription payment notice to the incentive object, requiring the incentive object to pay the subscription amount within the period specified in the subscription agreement. If it is a stock option incentive mode, immediate payment is not required. If the incentive object fails to complete the payment obligation within the deadline specified in the payment notice, the company may issue a termination notice to the incentive object, or directly state in the payment notice that if the incentive consideration is not paid in full and on time due to the incentive object's reasons, the subscription agreement will automatically terminate, and the incentive object will automatically lose the right to obtain incentive equity.

　　4. 签署工商变更所需文件（如涉及）执行机构应协调激励对象签署工商变更所需文件，根据激励方式不同选择性签署增资协议、股权转让协议、合伙份额转让协议或合伙协议等文件。若为现金结算类激励模式则通常不涉及工商变更。

　　4. Sign the necessary documents for industrial and commercial changes (if involved). The executing agency should coordinate with the incentive objects to sign the necessary documents for industrial and commercial changes, and selectively sign capital increase agreements, equity transfer agreements, partnership share transfer agreements, or partnership agreements according to different incentive methods. If it is a cash settlement incentive model, it usually does not involve changes in business registration.

　　5. 办理工商变更（如涉及）执行机构应在准备工商变更文件时与工商窗口预沟通所需材料，例如确认是否需要先行办理完税手续等。执行机构在收集全套资料后应及时办理工商变更登记手续。

　　5. When handling industrial and commercial changes (if involved), the executing agency should communicate with the industrial and commercial window in advance about the required materials when preparing the industrial and commercial change documents, such as confirming whether tax payment procedures need to be processed first. After collecting the complete set of information, the executing agency should promptly handle the procedures for industrial and commercial registration changes.

　　6. 行权/解除限售（如涉及）若股权激励计划设置考核标准并分批次行权或解除限售的，执行机构应根据各激励对象的考核结果，汇总激励对象每一阶段的行权/解除限售情况，及时提交公司内部决策机构进行审议并完成行权/解除限售。

　　6. Exercise/Release of Restrictions (if applicable) If the equity incentive plan sets assessment standards and exercises or releases restrictions in batches, the executing agency shall summarize the exercise/release of restrictions of each incentive object at each stage based on their assessment results, and promptly submit them to the internal decision-making body of the company for review and completion of the exercise/release of restrictions.

　　7. 回购激励股权（如涉及）若出现激励对象与公司解除/终止劳动/劳务关系情形，或公司和/或激励对象未达到考核业绩等激励计划约定的异动情形的，将可能触发公司或实际控制人/创始团队的回购义务。在此种情形下，执行机构应当及时协调相关激励对象签署相应法律文件并及时办理工商变更手续。

　　7. Repurchase incentive equity (if involved): If there is a situation where the incentive object and the company terminate their labor/service relationship, or if the company and/or incentive object fail to meet the performance evaluation and other agreed upon changes in the incentive plan, it may trigger the company or the actual controller/founding team's repurchase obligation. In this situation, the executing agency should promptly coordinate with the relevant incentive recipients to sign the corresponding legal documents and handle the business registration procedures in a timely manner.

　　除上述事项外，若股权激励计划根据现实情况需要调整的，应当由执行机构拟定调整方案并提交公司内部决策机构审议。

　　In addition to the above matters, if the equity incentive plan needs to be adjusted according to the actual situation, the executing agency shall formulate an adjustment plan and submit it to the internal decision-making body of the company for review.

　　总结股权激励计划的实施是一个系统工程，需要公司全面考虑各方面因素，选择合适的执行机构人员，确保激励计划推进的科学性和有效性。

　　Summarizing the implementation of equity incentive plans is a systematic project that requires companies to comprehensively consider various factors, select suitable executing agency personnel, and ensure the scientific and effective promotion of incentive plans.

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