股权激励体现了企业和员工之间利益共享、风险共担的原则，使企业能够进行更长远的规划，并对员工产生更长期更有效的激励作用，因此近年来备受企业和职工层面的广泛关注和讨论，成为现代企业尤其是新兴民营企业管理中不可或缺的一环。然而股权激励操作复杂，缺乏统一的参照标准，在不同时期引起了各种讨论甚至争议。随着国内科创板的设立，大量民营高科技企业快速进入公众和资本视野，打造稳定且具有竞争力的团队成为科创企业核心竞争力的关键要素。因此，股权激励在高科技公司普遍存在，这也使得科创拟上市企业对股权激励有了更提前布局的需求。本文旨在分析EDA行业的人才情况和与之匹配的股权激励现状，着重讨论某智能公司股权激励方案的关键影响因素，论证股份支付等处理办法对企业经营和筹备上市层面的影响。本文将总结出适合某智能公司在现阶段实施的股权激励方案，并将结论用在公司团队建设和合规治理上，实现理论和实际相结合。本文仅就股权激励对企业层面的影响展开分析，围绕科创板拟上市公司会计处理的核心问题，充分讨论在股权激励实施过程中与股份支付密切相关的股权架构调整、融资安排、申报期规划等前瞻性安排，并简略阐述企业因此主动或被动发生的薪酬制度和人才管理制度的调整。本论文首先梳理了股票期权制度的理论和发展历程，总结同行业股权激励的标准，借鉴近年尤其是近五年的实践应用经验，确定本文的研究方向。过程中，着重关心对上市企业、尤其是科创板上市企业股权激励和股份支付监管和核查的要点，结合公司内部环境和外部人才市场、资本市场环境，确定适合自身的股权激励目标。通过案例分析、演绎推理的逻辑初步制定适合企业的股权激励方案，包括：持股平台设立、股权授予的范围和方案、会计股份支付对利润及申报年份的影响和解决办法等。本文的研究为某智能公司制定股权激励计划提供了直接的方法和工具，能够有效指导人力资源和财务部门的工作，由于公司有申报科创板的计划，对于实现公司战略有不可或缺的重大意义。同时，由于某智能公司所处行业为芯片上游EDA行业，已经登陆国内资本市场的同类企业寥寥无几，或能为同行或相关领域的准上市公司提供借鉴。
Equity-based incentives embody the principle of benefit-sharing and risk-sharing between enterprises and employees, which enable companies to engage in long-term planning and to provide employees with more effective motivation. Therefore, equity-based incentives have received widespread attention in recent years, among both companies and employees, becoming an indispensable topic of modern enterprise management, especially for startup private enterprises. At the same time, due to its complexity in implementation and lack of unified reference standards, equity incentives have sparked different debates and even controversies. Since the establishment of the Science and Technology Innovation Board (STAR Market), a large number of private high-tech enterprises have rapidly entered the public and capital vision, a talented and compact team has become core competitiveness for these companies. Thus, equity-based incentives have become a common occurrence among STAR Market companies. Companies intending to list on the STAR Market have a greater need for early planning in equity incentives.This thesis aims to discuss talent-actuality and equity incentive status in Chinese EDA industry, focus on exploring the key factors affecting equity incentive plans and analyzing the impact of share-based payments on enterprises which prepare for listing on STAR Market. This thesis also attempts to summarize an equity incentive plan which is suitable for the X Intelligence Company in the current stage. The conclusion will be used in HR management and financial compliance governance of the company. This article only analyzes the impact of equity-based incentive plan on the company, focusing on the core issue of share-based payments in the accounting treatment of pre-IPO companies, and fully discusses forward-looking arrangements closely related to equity structure planning, directorate governance, financing arrangements, and briefly elaborates on the adjustment of the compensation system and talent management system that companies may actively or passively undergo as a result.Firstly, this thesis sorts out the theory and development history of stock option systems, analyzes domestic and foreign equity incentive situations, and draw on recent practical application experiences of the referent industry, to determine the research direction of this paper. Then, it focuses on the key points of equity incentives and share-based payment regulation and inspection for listed companies, especially for those listed on the STAR Market. Company‘s internal and external talent and capital market environments are considered as well in order to finalize the appropriate equity incentive plan. Through case analysis and deductive reasoning, a preliminary equity incentive plan suitable for the company is formulated, including the establishment of a shareholding platform, the scope and plan of equity grants, the impact of accounting share payment on profits and corresponding solutions.This research provides an operating method for the company to formulate its equity-based incentive plan, which can also be used to instruct the work of human resources and financial departments. As the company plans to apply for listing on STAR Market, it is of crucial significance for realizing the company‘s strategic objectives. Meanwhile, since the X Intelligence Company is in the upstream EDA industry for chip design and manufacturing, there are few companies that have been listed on the domestic capital market, the research may provide reference for peer companies or companies in related fields that are preparing for listing.
