【正文】 s contribution to the value of their corporate archives, unified management by the Ministry of Personnel. Companies must have a plete evaluation system, the basic idea is the contribution of staff of the enterprise value divided by the 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 bee 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。 set up an audit mittee system of internal financial operation mechanism effectively regulated. In order to avoid the Supervisory Board and board personnel due to the long run so that constraint failure, the Board of Supervisors should adopt the rotation system, every three years or five years to conduct a personnel adjustments. Improve the independent director system China39。s option dampen their enthusiasm. Therefore, the price should be set at Excluding the impact of stock option system factors, overall economic fluctuations during dynamic exercise price is determined, enhance the effectiveness of incentive stock options. . The enterprise performance evaluation system is imperfect Currently launched equity incentive program, the factors considered by the operator performance evaluation is not prehensive, focused primarily on the evaluation of financial performance (using only the financial indicators), indicator is relatively simple, almost are ROE and profit growth for the evaluation. Financial evaluation reflect only the results do not reflect the process will result in an excessive focus on the history of corporate management, and the lack of future performance prediction, onesided pursuit of profitability temporarily obtain and maintain shortterm financial results, contributing to its quick success and shortterm speculative behavior . So that investors can not fully understand the business situation is not conducive to optimal allocation of capital, partly the result of excessive focus on financial performance of the enterprise, while ignoring relevant matters affecting the longterm development of enterprises. Therefore, in the assessment and evaluation of incentive targets should also be added to the nonfinancial indicators. Equity Incentive mechanism is not perfect Internal governance structure of listed panies is a bit confusing, ownership of the property rights system resulting in the absence of confusion, a lot of executive directors of listed panies to participate in the decisionmaking of the Remuneration Committee, the Chairman of the Remuneration Committee led by the chairman or parttime parent, that the development of Executive Incentive Plan members of the remuneration Committee overlap with senior executives enjoy incentives, in essence, bee his own incentive to develop their own standards. Makers with the incentive target equity incentive plan no separation, coupled with the lack of effective supervision of shareholders, resulting in a lower equity incentive threshold, executives were generally enjoy the incentive, equity incentive bees a disguised equity dividends. In the design of the exit mechanism and associated restrictions on the more relaxed, equity incentive shorter validity period, executives in the short term will be able to get a lot of benefits through exercise, a phenomenon with a longterm equity inc