股权激励主要针对的是那些对公司最有价值、对公司的长期发展起着至关重要作用的人。

Equity incentives are mainly targeted at those who are most valuable to the company and play a crucial role in its long-term development.

在企业里，这些人是谁？他们对企业未来发展的重要性如何？给多少才基本符合对他们的价值定位及他们的个人预期？这些问题只有一把手最清楚，任何别人都无法替代，所以股权激励一定是"一把手工程"，在确定分给谁、分多少等关键方案上，以及分前、分后的吹风宣传，一把手都必须亲自操刀，绝不能托付给其他人。

Who are these people in the company? How important are they to the future development of the enterprise? How much is needed to align with their value proposition and personal expectations? These issues are only understood by the top leader and cannot be replaced by anyone else, so equity incentives must be a "top leader project". In determining key plans such as who to distribute and how much to distribute, as well as pre - and post distribution publicity, the top leader must personally handle them and cannot entrust them to others.

有些企业的CEO觉得，这事太琐碎，自己还有更重要的事，顾不上，干脆让董秘或CFO负责，再请个专业咨询公司，自己当起"甩手掌柜"。花很多钱，费很多时间，设计个看起来很完美的方案，一堆精美的表格、复杂的公式，然后就定出分给谁、分多少，可以想象，这样的方案质量会如何？打回重来、再继续折腾，延缓了股权实施的进程，这是后果比较轻的。如果稀里糊涂就这么下发执行，搞得人心惶惶、群情激愤，那简直就无法收场了！

Some CEOs of companies feel that this matter is too trivial and they have more important things to attend to, so they simply let the secretary or CFO take charge and hire a professional consulting firm to act as their own "hands off manager". Spending a lot of money and time to design a seemingly perfect plan, with a bunch of exquisite tables and complex formulas, and then determining who and how much to divide. Can you imagine the quality of such a plan? Going back and starting over, and continuing to tinker, has slowed down the process of equity implementation, which has relatively minor consequences. If the execution is issued in a confused manner, causing panic and anger among the people, then it will be impossible to end!

所以，咨询公司也好、专家顾问也好，能做的一定只是理念的引导、经验的借鉴及方法论的支持，而绝不可以让他们越俎代庖，关键决策CEO必须亲自把关！

So, whether it's a consulting company or an expert consultant, all they can do is to guide their ideas, draw on their experience, and provide methodological support. They must not be allowed to take over, and the CEO must personally oversee key decisions!