organization long-term business development process gradually, due to the excellent corporate employees can bring a strong sense of belonging, pride and positive mental state, so the corporate culture has become an important means of shaping contemporary entrepreneurship incentives. After the employee into the enterprise, regular staff training enterprise value, philosophy and often organized team activities within the enterprise, enhance the sense of honor, so that employees truly appreciate the individual and the collective community formation, so that employees have the power to dedicate to companies contribute their abilities.
3.3.2 The use of corporate contributions to enhance their sense of belonging value method
Enhance their sense of belonging to the cumulative contribution value by establishing enterprise employees archives way, every employee will be set into the enterprise's contribution to the value of their corporate archives, unified management by the Ministry of Personnel. Companies must have a complete evaluation system, the basic idea is the contribution of staff of the enterprise value divided by the
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cumulative contribution reflects the value of the contribution of each one into a value.
In the scoring system set up team points and individual points system, the two do not conflict, you can repeat accumulate. Each workshop or department can become a team, business has a corresponding assessment indicators for each team, each team has a minimum monthly for 10 points, that overall absenteeism rate within the normal range can be obtained; financial performance, if the team can complete the task monthplus 50 percentage points higher than the target will be reflected in the extra points, for example, if the target production workshop this month 100 products and defective rate below 2%, the actual completion of 200 products and defective rate below 2%, the month everyone on the team will add points 50 + 50 × (200- 100) / 100 = 100.
End of each year for accounting and personnel departments and various departments each year for contributions to the value of the enterprise, while the cumulative contribution value is calculated according to the level of contribution to the value determined when the companies named a number of excellent staff and excellent team of the year, due to the
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nature of each department, employee the number of different factors such as the proportion of outstanding employees have assigned different personnel department needs to be weighed carefully. Excellent staff and excellent team for the annual contribution to the value of the bonus points there, while accompanied by material incentives (such as cash incentives, equity incentives, etc.
文献译文
题目： 上市公司股权激励问题研究
一、股权激励概述 (一)股权激励的定义
股权激励是通过经营者获得公司股权形式给予企业经营者一定的经济权利，使他们能够以股东的身份参与企业决策﹑承担风险、分享利润，从而勤勉尽责地为公司长期发展服务的一种激励方法。
(二)股权激励的作用 1.激励作用
使被激励者拥有企业的部份股权，用股权这个纽带将被激励者的利益与企业的利益紧紧绑在一起，实现对经营者的长期激励，使其能
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积极、自觉地按照实现企 业既定目标的要求，为了实现企业利益和股东利益的最大化而努力工作，释放出其人力资本的潜在价值，提高资本运营效率，提高生产率，增强企业凝聚力，并最大 限度地降低监督成本。
2.约束效应
约束作用主要表现在两方面，一是因为被激励者与所有者已经形成了“一荣俱荣、一损俱损”的利益共同体，如果经营者因不努力工作或其它原因导致企业利 益受损，比如出现亏损，则经营者会同其他股东一样分担企业的损失；二是通过一些限制条件(比如限制性股票) 使被激励者不能轻意离职———若被激励者在合同期满前离职，则会损失一笔不小的既得经济利益。3.稳定与共赢
由于股权激励工具都对激励对象行权条件中都附带有服务期的限制，使其不能轻易离职。特别是对于高管和技术骨干、销售骨干等“关键员工”，股权激励的 力度往往较大，所以股权激励对于稳定“关键员工”的作用也比较明显。实现了企业与员工长期稳定合作，结合利益共同体就形成个人与企业的共赢。
二、上市公司实施股权激励的问题及成因分析 (一)上市公司实施股权激励存在的问题 1.股权激励实施受限
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从 2007 年 12 月 20 日启动的第二批股权激励，共有 26 家上市公司公布了股权激励计划，截止 2008 年底所有 26 家公司股价跌破行权价。但不同于2008 年，2009 年只有两家公司取消和否定了股权激励计划。2008年间高比例的公司提出了终止股权激励计划导致实施受限，从另一个侧面影射出股权激励实施过程中必然存在 一些问题。
2.股权激励对象考核方法单一
从下表中发现，目前对绝大多数上市公司的激励对象的考核是以会计指标为基础，且大部分公司采用了 2 到 3 个财务指标，即主要以净利润增长率、净资产收益率为主要指标。激励对象存在辞职套现行为。伴随着上市公司高管股权激励热潮的是大批高管辞职套现。三花股份 披露的2007年年报表明，2006年3月份辞职的该公司1名原副总裁、2名董事，2007年分别减持了所持有的全部三花股份 88.83 万股和 50.10 万股；该公司原董事长张亚波于2007年4月辞去董事长及董事职务，其以“高管股份”形式锁定的565万的股份在2007年11月9日也已自动解除锁定， 获得上市流通权。虽然还不能断言上市公司高管辞职的主要原因就是为了套现，但是拥有大量上市公司股份却又不具有控股权的高管所表现出的强烈减持套现的动机 值得警醒。
(二)上市公司股权激励问题成因分析
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