Research On The Design Of Equity Incentive Plan For Non-listed SME B Company

Equity incentive is considered as a scientific and effective incentive model for human resources.Many listed companies at home and abroad have put into practice and achieved good incentive effects,but the application in non-listed SMEs is rare.There are many modes of equity incentive,which mainly include such modes as performance stock,restricted stock,stock option,virtual stock,stock appreciation,deferred payment,stock option,management buyout and so on.Is of crucial importance.This paper mainly studies the non-listed small and medium-sized enterprise B company as an example,analyzes the current situation of the B company's equity incentive through the literature analysis,the theoretical analysis and the case analysis method,summarizes its main existing problems and analyzes its causes,Finally,it designs the equity incentive plan which is suitable for the development of Company B,and the research has important practical significance.The full text is divided into five parts.The first part is the introduction.This paper mainly introduces the research background,research purpose,research significance,research method,research content,research innovation,research status at home and abroad.The second part is equity incentive and related theories.The main contents include the concept and theory of equity incentive,the types and main modes of equity incentive,the characteristics of equity incentive of unlisted SMEs,and the main factors that affect the effectiveness of non-listed company equity incentive.The third part is the current situation and problem analysis of B company's equity incentive.First introduced the B company's existing compensation incentive and equity structure,and the existing problems are summarized,the main problem is the problem of ownership structure,equity pricing,exit mechanism and incentive effect,finally the existing problems are analyzed,the main reason is the relative concentration of ownership,lack of funds,not to buy shares the exit mechanism,the lack of effective incentive methods.The fourth part is the design of B company's equity incentive scheme.Mainly from the five aspects of the B company's equity incentive plan was designed,respectively is B the company's equity incentive target,B company's equity incentive mode selection,B company's equity incentive project,B equity incentive plan implementation process,equity incentive plan implementation safeguard measures.The safeguard measures of stock incentive include standardized daily management,clear and perfect salary system,scientific and reasonable performance management system,internal supervision system and harmonious and win-win corporate culture environment.The fifth part is the pre evaluation of the equity incentive scheme.The overall evaluation of B's equity incentive plan is mainly made,and it is concluded that the most suitable equity incentive mode of B company is the combination mode of real stock,virtual stock and delayed payment plan.It also summarizes the advantages,possible problems and improvement measures of B company's equity incentive,and finally puts forward the contributions and shortcomings of this paper.