继2014年6月证监会发布《关于上市公司实施员工持股计划试点的指导意见》(以下简称《上市公司指导意见》)后,保监会在今年7月发布《关于保险机构开展员工持股计划有关事项的通知》(以下简称《保险机构通知》),保险机构薪酬激励机制终于迎来了员工持股计划这个现代企业管理的工具。从公司经营管理的角度,员工持股可以在一定程度上减少代理成本,将股东、公 Following the issuance of the Guidance Opinions on Pilot Implementation of Employee Stock Ownership Plans by Listed Companies in June 2014 (hereinafter referred to as Guidance Opinions of Listed Companies), the CIRC released in July this year the “Notice on Insurance Companies’ Employee Stock Ownership Plan (Hereinafter referred to as ”Notice of Insurance Institutions"), the remuneration incentive mechanism of insurance institutions has finally ushered in the tool of the modern enterprise management of employee stock ownership plan. From the company’s management point of view, employee stock ownership can reduce agency costs to a certain extent, the shareholders, the public