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Notice of the Ministry of Finance and the Ministry of Science and Technology on Issuing the Measures for the Implementation of Enterprises' Equity and Dividend Incentives in Zhongguancun National Innovation Demonstration Zone [Expired]
财政部、科技部关于印发《中关村国家自主创新示范区企业股权和分红激励实施办法》的通知 [失效]
【法宝引证码】

 
Notice of the Ministry of Finance and the Ministry of Science and Technology on Issuing the Measures for the Implementation of Enterprises' Equity and Dividend Incentives in Zhongguancun National Innovation Demonstration Zone 

财政部、科技部关于印发《中关村国家自主创新示范区企业股权和分红激励实施办法》的通知


(No. 8 [2010] of the Ministry of Finance)
 
(财企〔2010〕8号)


The relevant departments of the CPC Central Committee; all ministries and commissions of the State Council and all institutions directly under the State Council; the public finance departments (bureaus), and departments (commissions or bureaus) of science and technology of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; the public finance bureau and bureau of science and technology of Xinjiang Production and Construction Corps; and the relevant Central enterprises,
 
党中央有关部门,国务院有关部委、直属机构,各省、自治区、直辖市、计划单列市财政厅(局)、科技厅(委、局),新疆生产建设兵团财务局、科技局,各中央管理企业:

Implementing the enterprises' equity and dividend incentive policies in Zhongguancun National Innovation Demonstration Zone is of great significance to the exploration of the reform of distribution system for enterprises, establishment of the mid- and long-term incentive allocation mechanisms conducive to independent innovation and transformation of scientific and technological achievements, giving full play to the role of technology, management and other factors, and the promotion of high-tech industrialization. In accordance with the Reply of the State Council on Approving and Supporting Zhongguancun Science Park in its Building a National Innovation Demonstration Zone (Letter No. 28 [2009] of the State Council), we formulated the Measures for the Implementation of Enterprises' Equity and Dividend Incentives in Zhongguancun National Innovation Demonstration Zone, which are hereby issued to you for your compliance and implementation. If you encounter any problem in the implementation, please timely report it to the Ministry of Finance and the Ministry of Science and Technology.
 
在中关村国家自主创新示范区实施企业股权和分红激励政策,对于探索企业分配制度改革,建立有利于自主创新和科技成果转化的中长期激励分配机制,充分发挥技术、管理等要素的作用,推动高新技术产业化,具有重要意义。根据《国务院关于同意支持中关村科技园区建设国家自主创新示范区的批复》(国函〔2009〕28号),我们制定了《中关村国家自主创新示范区企业股权和分红激励实施办法》,现印发给你们,请遵照执行。执行中有何问题,请及时向财政部、科技部反映。

To implement the enterprises' equity and dividend incentive policies in Zhongguancun National Innovation Demonstration Zone, the relevant departments shall, under the principle of “making overall planning and all-round consideration, adjusting measures in light of actualities of enterprises, steadily carrying forward and regulating the implementation”, implement the policies according to the unified measures of the state, and shall not only create a policy environment for scientific and technological innovation, stimulate the initiative of the technical and business management personnel to carry out independent innovation and implement the transformation of scientific and technological achievements, but also protect the rights and interests of state-owned assets according to law, safeguard the legitimate rights and interests of employees of enterprises, and promote the sustainable and healthy development of enterprises. With respect to the implementation steps, ways and scope, we shall avoid the attempt of “one size fits all”, can not be anxious to make success, and can not form a new distribution system of indiscriminate egalitarianism. The public finance departments and departments of science and technology at all levels shall strengthen the supervision of the implementation of the enterprises' equity and dividend incentive polices and pay attention to summing up experience.
 
在中关村国家自主创新示范区实施企业股权和分红激励政策,有关部门应当根据“统筹兼顾、因企制宜、稳步推进、规范实施”的原则,按照国家统一办法执行,既要营造科技创新的政策环境,激发技术人员和经营管理人员开展自主创新和实施科技成果转化的积极性,又要依法维护国有资产权益,保障企业职工的合法权益,促进企业可持续健康发展。在实施步骤、方式、范围上,不搞“一刀切”,不能急于求成,不能形成新的“大锅饭”分配体制。各级财政、科技部门要加强对企业股权和分红激励政策实施的监督,注意总结经验。

Where the national independent innovation demonstration zones established in all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning implement the enterprises' equity and dividend incentive policies upon approval of the State Council, the Measures for the Implementation of Enterprises' Equity and Dividend Incentives in Zhongguancun National Innovation Demonstration Zone shall apply.
 
各省、自治区、直辖市及计划单列市建设的国家级自主创新示范区,报经国务院批准实行企业股权和分红激励政策的,按照《中关村国家自主创新示范区企业股权和分红激励实施办法》执行。

Ministry of Finance 
 
财政部

Ministry of Science and Technology
 
科技部

February 1st, 2010
 
二〇一〇年二月一日

Measures for the Implementation of Enterprises' Equity and Dividend Incentives in Zhongguancun National Innovation Demonstration Zone
 
中关村国家自主创新示范区企业股权和分红激励实施办法

 
Chapter I General Provisions 

第一章 总则


 
Article 1 These Measures are formulated in accordance with the Law of the People's Republic of China on Promoting the Transformation of Scientific and Technological Achievements, the Company Law, the Law on the State-owned Assets of Enterprises, and the relevant provisions of the State Council for purposes of establishing an incentive allocation mechanism conducive to independent innovation of enterprises and transformation of scientific and technological achievements, stimulating the initiative and creativity of technical and management personnel, and promoting the high-tech industrialization and transformation of scientific and technological achievements.   第一条 为建立有利于企业自主创新和科技成果转化的激励分配机制,调动技术和管理人员的积极性和创造性,推动高新技术产业化和科技成果转化,依据《促进科技成果转化法》、《公司法》、《企业国有资产法》及国务院有关规定,制定本办法。

 
Article 2 These Measures shall apply to the following enterprises within Zhongguancun National Innovation Demonstration Zone:   第二条 本办法适用于中关村国家自主创新示范区内的以下企业:

 
(1) state-owned and state-controlled enterprises restructured from institutes and high-tech enterprises; (一)国有及国有控股的院所转制企业、高新技术企业。

 
(2) the enterprises within the demonstration zone in which the universities and colleges and scientific research institutes invest with their scientific and technological achievements as converted shares; and (二)示范区内的高等院校和科研院所以科技成果作价入股的企业。

 
(3) other scientific and technological innovation enterprises. (三)其他科技创新企业。

 
Article 3 “Equity incentive” refers to the acts of an enterprise which grants incentives to the incentive objects through the following ways by taking the company's own equities as subject:   第三条 股权激励,是指企业以本企业股权为标的,采取以下方式对激励对象实施激励的行为:

 
(1) “Equity awards” refers to the certain proportion of equity or certain quantity of shares free granted by an enterprise to incentive objects. (一)股权奖励,即企业无偿授予激励对象一定份额的股权或一定数量的股份。

 
(2) “Equity sale” means that an enterprise sells its equities (including shares, same below) to incentive objects through an agreement at a price not lower than the assessed value of equities. (二)股权出售,即企业按不低于股权评估价值的价格,以协议方式将企业股权(包括股份,下同)有偿出售给激励对象。

 
(3) “Stock option” refers to a right granted by an enterprise to the incentive objects, with which, the incentive objects may, within a certain future period, purchase a certain quantity of shares of the enterprise at the exercise price determined in advance. (三)股票期权,即企业授予激励对象在未来一定期限内以预先确定的行权价格购买本企业一定数量股份的权利。

“Dividend incentive” refers to the acts of an enterprise which grants incentives to incentive objects through the distribution of project income by taking the net income arising from industrialization, external transfer, collaborated transformation, and conversion into shares of scientific and technological achievements as subject.
 
分红激励,是指企业以科技成果实施产业化、对外转让、合作转化、作价入股形成的净收益为标的,采取项目收益分成方式对激励对象实施激励的行为。

 
Article 4 The incentive objects shall be the key technical personnel and business management personnel of enterprises, including:   第四条 激励对象应当是重要的技术人员和企业经营管理人员,包括以下人员:

 
(1) the technical personnel who have made outstanding contributions to the research and development as well as industrialization of the scientific and technological achievements of enterprises, including the main accomplishers of the key work-related scientific and technological achievements, the persons in charge of major development projects, the main technical personnel who have made major innovation or improvement on the leading products or core technologies or processes within the enterprises, and the main technical personnel of universities and colleges and scientific research institutes who research and develop and transfer or transform scientific and technological achievements to enterprises; and (一)对企业科技成果研发和产业化做出突出贡献的技术人员,包括企业内关键职务科技成果的主要完成人、重大开发项目的负责人、对主导产品或者核心技术、工艺流程做出重大创新或者改进的主要技术人员,高等院校和科研院所研究开发和向企业转移转化科技成果的主要技术人员。

 
(2) the business management personnel who have made outstanding contributions to the development of enterprises, including senior managers who take charge of the comprehensive production and business operation of the enterprises, and the middle-level and senior business management personnel responsible for the production and operation of the main products (services) of the enterprise which accounts for more than 50% of the principal business income (or principal business profit) in total. (二)对企业发展做出突出贡献的经营管理人员,包括主持企业全面生产经营工作的高级管理人员,负责企业主要产品(服务)生产经营合计占主营业务收入(或者主营业务利润)50%以上的中、高级经营管理人员。

An enterprise shall not implement the equity or dividend incentives to all its employees.
 
企业不得面向全体员工实施股权或者分红激励。

The supervisors or independent directors of enterprises, the business management personnel of the entities which are controlling shareholders of enterprises shall not participate in the enterprises' equity or dividend incentives.
 
企业监事、独立董事、企业控股股东单位的经营管理人员不得参与企业股权或者分红激励。

 
Article 5 An enterprise implementing equity and dividend incentives shall meet the following requirements:   第五条 实施股权和分红激励的企业,应当符合以下要求:

 
(1) It has a clear development strategy, significant professional characteristics, and a clear market positioning; (一)企业发展战略明确,专业特色明显,市场定位清晰。

 
(2) It has clear property rights and sound and effectively operated internal governance structure; (二)产权明晰,内部治理结构健全并有效运转。

 
(3) It has key technologies, independent intellectual property and continuous innovation capability that are necessary for its development; (三)具有企业发展所需的关键技术、自主知识产权和持续创新能力。

 
(4) Its R&D costs in the last three years account for more than 2% of its sales income, and its R&D personnel account for more than 10% of the total number of its employees; (四)近3年研发费用占企业销售收入2%以上,且研发人员占职工总数10%以上。

 
(5) It has established a standardized internal financial management system and employee performance evaluation system; and (五)建立了规范的内部财务管理制度和员工绩效考核评价制度。

 
(6) Its financial statements have been audited by an intermediary according to law, and it has not been subject to any administrative or criminal punishment for violations of laws and regulations in finance and tax in the last three years. (六)企业财务会计报告经过中介机构依法审计,且近3年没有因财务、税收违法违规行为受到行政、刑事处罚。

 
Article 6 The equity and dividend incentives implemented by an enterprise shall conform to laws, administrative regulations and these Measures and be conducive to the sustainable development of the enterprise, and shall not damage the interests of the state and the shareholders of the enterprise, and shall be subject to the supervision of the public finance department and the department of science and technology at the same level.   第六条 企业实施股权和分红激励,应当符合法律、行政法规和本办法的规定,有利于企业的持续发展,不得损害国家和企业股东的利益,并接受本级财政、科技部门的监督。

The incentive objects shall be honest and creditworthy, diligent, and maintain the interests of the enterprise and all shareholders.
 
激励对象应当诚实守信,勤勉尽责,维护企业和全体股东的利益。

Where an incentive object violates the relevant laws, regulations and these Measures and damages the legitimate rights and interest of the enterprise, it shall make certain compensation for the losses of the enterprise and be subject to corresponding legal responsibility.
 
激励对象违反有关法律法规及本办法规定,损害企业合法权益的,应当对企业损失予以一定的赔偿,并追究相应法律责任。

 
Article 7 When implementing equity or dividend incentives, an enterprise shall regulate its financial management and accounting in accordance with the General Rules on Enterprise Finance and the unified accounting system of the state.   第七条 企业实施股权或者分红激励,应当按照《企业财务通则》(财政部令第41号)和国家统一会计制度的规定,规范财务管理和会计核算。

 
Chapter II Equity Awards and Equity Sale 

第二章 股权奖励和股权出售


 
Article 8 Where an enterprise implements incentives through equity awards and equity sale, the enterprise shall, in addition to meeting the requirements in Article 5 of these Measures, have its added value of net assets formed by the after-tax profits for the last three years accounting for more than 20% of its total beginning-of-year net assets for the last three years, and have no deficit in its undistributed profits at the beginning of the year when the incentives are implemented.   第八条 企业以股权奖励和股权出售方式实施激励的,除满足本办法第五条规定外,企业近3年税后利润形成的净资产增值额应当占企业近3年年初净资产总额的20%以上,且实施激励当年年初未分配利润没有赤字。

“Added value of net assets formed by the after-tax profits for the last three years” shall refer to the value added of the net assets as shown in the account book at the end of the last year compared with the beginning-of-year net assets as shown in the account book for the last three years on the date when the incentive plan is approved, excluding the net assets directly formed by financial subsidy and the profits that have been distributed to shareholders.
 
近3年税后利润形成的净资产增值额,是指激励方案获批日上年末账面净资产相对于近3年年初账面净资产的增加值,不包括财政补助直接形成的净资产和已经向股东分配的利润。

 
Article 9 The incentive objects of equity awards and equity sale shall, in addition to meeting the conditions as prescribed in Article 4 of these Measures, have worked for more than three consecutive years in the enterprise.   第九条 股权奖励和股权出售的激励对象,除满足本办法第四条规定条件外,应当在本企业连续工作3年以上。

The incentive objects of equity awards shall be limited to technical personnel only.
 
股权奖励的激励对象,仅限于技术人员。

The talents introduced by enterprises under the “Recruitment Program of Global Experts”, “100 Talented Scientists Plan of Chinese Academy of Sciences”, “Beijing High-level Overseas Talents Introduction Project” and “Zhongguancun High-end Leading Talents Introduction Project”, Cheung Kong scholars appointed by the Ministry of Education, and the main technical personnel of universities and colleges and scientific research institutes who research and develop and transfer as well as transform scientific and technological achievements to enterprises shall not be restricted by the service years as prescribed in Paragraph 1 of this Article when participating in enterprises' equity incentives.
 
企业引进的“千人计划”、“中科院百人计划”、“北京海外高层次人才聚集工程”、“中关村高端领军人才聚集工程”人才,教育部授聘的长江学者,以及高等院校和科研院所研究开发和向企业转移转化科技成果的主要技术人员,其参与企业股权激励不受本条第一款规定的工作年限限制。

 
Article 10 The total incentive amount used by an enterprise for equity awards and equity sale shall not exceed 35% of the added value of net assets formed by the after-tax profits in the last three years. Amongst which, the part of the total incentives used for equity awards shall not exceed 50% of the aforesaid added value.   第十条 企业用于股权奖励和股权出售的激励总额,不得超过近3年税后利润形成的净资产增值额的35%。其中,激励总额用于股权奖励的部分不得超过50%。

The total incentive amount used by an enterprise for equity awards and equity sale shall be converted into equities according to the asset evaluation results, and the equities to be awarded or sold to each incentive object shall be determined. Where the state-owned assets are involved, the evaluation results shall be approved by or filed with the institution or department which performs the contributor's duties on behalf of the people's government at the same level (hereinafter referred to as the “institution performing the contributor's duties”).
 
企业用于股权奖励和股权出售的激励总额,应当依据资产评估结果折合股权,并确定向每个激励对象奖励或者出售的股权。其中涉及国有资产的,评估结果应当经代表本级人民政府履行出资人职责的机构、部门(以下统称履行出资人职责的机构)核准或者备案。

 
Article 11 The total incentive amount used by an enterprise for equity awards and equity sale shall be used through overall arrangement within three to five years generally, and the performance evaluation goals to be implemented by installment and other conditions shall be stipulated with the incentive objects in the incentive plan.   第十一条 企业用于股权奖励和股权出售的激励总额一般在3到5年内统筹安排使用,并应当在激励方案中与激励对象约定分期实施的业绩考核目标等条件。

 
Chapter III Stock Options 

第三章 股票期权


 
Article 12 Where an enterprise implements incentives through stock options, it shall specify the exercise price for incentive objects.
......
   第十二条 企业以股票期权方式实施激励的,应当在激励方案中明确规定激励对象的行权价格。
......

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