自2005年我国施行股权分置改革开始,众多上市公司选择利用股权来激励企业员工,通过对N公司2005年9月推出的股权激励方案执行情况进行分析,探讨股权激励的本质、目的及实施的关键要素,以及股权激励在实施过程中如何规避风险,在国有企业中如何防止股权激励造成国有资产流失等问题,探讨监管机构对股权激励方案的制订如何进行政策上的指导等问题。 Since the implementation of the split share structure reform in China in 2005, many listed companies have chosen to use their equity to motivate their employees. By analyzing the implementation of the equity incentive plan launched by Company N in September 2005, the nature, purpose and implementation of the equity incentive How to avoid risks in the process of implementing equity incentive, how to prevent the loss of state-owned assets caused by equity incentive in state-owned enterprises, and how to supervise the formulation of equity incentive plan by the regulatory authorities on how to guide the policy.