在股權(quán)激勵(lì)咨詢的實(shí)踐中,有一個(gè)問題既敏感又關(guān)鍵,那就是企業(yè)的利潤核算;而利潤公信力的程度往往決定了股權(quán)激勵(lì)方案實(shí)施的效果:

In the practice of equity incentive consulting, there is a sensitive and crucial issue, which is the profit accounting of enterprises; The degree of profit credibility often determines the effectiveness of implementing equity incentive plans:

民營企業(yè)出身草莽,野蠻生長,老板往往懂業(yè)務(wù),但缺乏管理尤其是財(cái)務(wù)、法務(wù)方面的知識(shí);另外,我國企業(yè)稅務(wù)成本較大,而且大部分企業(yè)稅務(wù)不規(guī)范,因此這就很可能導(dǎo)致稅務(wù)規(guī)范的企業(yè)競爭成本高,出我劣幣逐良幣的現(xiàn)象;所以,企業(yè)的利潤水平一直是云里霧里,員工對(duì)覺的信任程度普遍不高,有些人會(huì)質(zhì)疑是否需要公布報(bào)表;因?yàn)樵诠蓹?quán)勵(lì)中,股權(quán)分紅、增值等收益都與企業(yè)利潤額息息相關(guān),從長期發(fā)展和規(guī)范治理的角度上看,企業(yè)財(cái)務(wù)需要向規(guī)范化、透明化逐漸過渡、但從公司內(nèi)部員工激勵(lì)角度看,尋找顯性指標(biāo)達(dá)成共識(shí)對(duì)于推進(jìn)股權(quán)勵(lì)的實(shí)施非常關(guān)鍵,那么,在企業(yè)財(cái)務(wù)不太規(guī)范的情況下,利潤該如何呈現(xiàn)呢?

Private enterprises come from a humble background and grow wild. Bosses often understand business, but lack knowledge in management, especially in finance and legal aspects; In addition, the tax costs of enterprises in our country are relatively high, and most of them are not regulated in taxation. Therefore, this may lead to high competition costs for enterprises with standardized taxation, resulting in a phenomenon of competing for good coins with inferior ones; So, the profit level of enterprises has always been shrouded in mist, and employees generally have low trust in them. Some people may question whether it is necessary to publish financial statements; Because in equity incentives, equity dividends, value-added and other benefits are closely related to the company's profits. From the perspective of long-term development and standardized governance, the company's finance needs to gradually transition to standardization and transparency. However, from the perspective of internal employee incentives, finding explicit indicators to reach consensus is crucial for promoting the implementation of equity incentives. So, how should profits be presented when the company's finance is not very standardized?

直接公布凈利潤

Directly announcing net profit

如果員工看好企業(yè)前景,信任老板,那么,即使對(duì)公司的財(cái)務(wù)不清楚不熟悉,也會(huì)接受公司公布的凈利潤數(shù)字;當(dāng)然,企業(yè)財(cái)務(wù)也應(yīng)逐步往規(guī)范化方向走,等幾年后達(dá)到規(guī)范化了財(cái)務(wù)報(bào)告就可以公開透明了.

If employees are optimistic about the company's prospects and trust the boss, they will accept the net profit figures announced by the company even if they are not familiar with the company's finances; Of course, corporate finance should also gradually move towards standardization. After a few years, when it reaches standardization, financial reports can be made public and transparent

孰高原則

The principle of which is higher

以銷售額的一定比例(如5%)或公司公布的實(shí)際凈利潤高為準(zhǔn)-般企業(yè)銷售額的數(shù)字是人盡皆知的,這就相當(dāng)于有了一個(gè)相對(duì)基準(zhǔn)的數(shù)據(jù),如果公司公布的凈利潤數(shù)字大于這個(gè)數(shù)據(jù),員工自然更容易接受.

It is widely known that a company's sales figures are based on a certain proportion of sales (such as 5%) or the actual net profit announced by the company, which is equivalent to having a relative benchmark data. If the net profit figure announced by the company is greater than this data, employees will naturally be more receptive

模擬利潤法

Simulated profit method

對(duì)于非上市或剛創(chuàng)業(yè)的中小企業(yè)來說,員工可能不太相信財(cái)務(wù)報(bào)表中的凈利潤;此時(shí),可以用模擬利潤來代替,即設(shè)定一個(gè)分紅比例,附加一個(gè)考核條件,并根據(jù)考核條件調(diào)整模擬利潤,非上市公司在操作時(shí)模擬利潤的數(shù)據(jù)不需要過于精確.

For non listed or newly started small and medium-sized enterprises, employees may not trust the net profit in the financial statements; At this point, simulated profits can be used instead, that is, setting a dividend ratio, attaching an assessment condition, and adjusting simulated profits based on the assessment conditions. Non listed companies do not need to be too precise in simulating profit data during operation

模擬利潤=公司銷售收入-直接成本(包括原材料成本、人工成本等)-期間顯性費(fèi)用(如財(cái)務(wù)費(fèi)用等)-其他綜合成本費(fèi)用(如稅費(fèi)、公關(guān)費(fèi)用等,按銷售額的10%計(jì)算).這樣,公司就可以進(jìn)行透明的核算;其他還不能進(jìn)行透明核算的,可以綜合打包進(jìn)行核算.

Simulated profit=company sales revenue - direct costs (including raw material costs, labor costs, etc.) - period explicit expenses (such as financial expenses, etc.) - other comprehensive cost expenses (such as taxes, public relations expenses, etc., calculated at 10% of sales revenue). In this way, the company can conduct transparent accounting; Other items that cannot be transparently accounted for can be comprehensively packaged for accounting

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