在股权激励咨询的实践中,有一个问题既敏感又关键,那就是企业的利润核算;而利润公信力的程度往往决定了股权激励方案实施的效果:

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:

民营企业出身草莽,野蛮生长,老板往往懂业务,但缺乏管理尤其是财务、法务方面的知识;另外,我国企业税务成本较大,而且大部分企业税务不规范,因此这就很可能导致税务规范的企业竞争成本高,出我劣币逐良币的现象;所以,企业的利润水平一直是云里雾里,员工对觉的信任程度普遍不高,有些人会质疑是否需要公布报表;因为在股权励中,股权分红、增值等收益都与企业利润额息息相关,从长期发展和规范治理的角度上看,企业财务需要向规范化、透明化逐渐过渡、但从公司内部员工激励角度看,寻找显性指标达成共识对于推进股权励的实施非常关键,那么,在企业财务不太规范的情况下,利润该如何呈现呢?

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?

直接公布净利润

Directly announcing net profit

如果员工看好企业前景,信任老板,那么,即使对公司的财务不清楚不熟悉,也会接受公司公布的净利润数字;当然,企业财务也应逐步往规范化方向走,等几年后达到规范化了财务报告就可以公开透明了.

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

孰高原则

The principle of which is higher

以销售额的一定比例(如5%)或公司公布的实际净利润高为准-般企业销售额的数字是人尽皆知的,这就相当于有了一个相对基准的数据,如果公司公布的净利润数字大于这个数据,员工自然更容易接受.

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

模拟利润法

Simulated profit method

对于非上市或刚创业的中小企业来说,员工可能不太相信财务报表中的净利润;此时,可以用模拟利润来代替,即设定一个分红比例,附加一个考核条件,并根据考核条件调整模拟利润,非上市公司在操作时模拟利润的数据不需要过于精确.

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

模拟利润=公司销售收入-直接成本(包括原材料成本、人工成本等)-期间显性费用(如财务费用等)-其他综合成本费用(如税费、公关费用等,按销售额的10%计算).这样,公司就可以进行透明的核算;其他还不能进行透明核算的,可以综合打包进行核算.

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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