| With the gradual deterioration of the living environment,the number of sub-healthy people in China is more and more,medicine has become a necessity in life.In the current environment,the pharmaceutical industry is booming,but the shortage of high-end technical personnel,so the major mature enterprises in order to reduce the loss of personnel,began to implement equity incentives.China has been standardizing the equity incentive system since 2005,in the continuous practice of major listed companies,China’s equity incentive system is also constantly improving,in these 13 years,the implementation of equity incentive companies continue to increase,China has also introduced a series of equity incentive management measures.In many years of exploration and practice,China’s incentive system has been constantly updated and perfected,equity incentive has become the preferred incentive system for major listed companies.This article takes the pharmaceutical industry HY Company as the research object,the research aim is to put forward the optimization suggestion according to the solution existence question,causes the incentive scheme to be more in line with the company’s present situation,thus achieves the retention talent goal.By using the data analysis method and the literature research method,this paper analyzes the rationality of the equity incentive scheme of HY company by the five Elements of the incentive scheme,and discusses the measurement method of the value of the restricted stock,and finally evaluates its implementation effect from the financial and non-financial point of view.It is found that there are some irrationality in the restrictive equity incentive scheme of HY company,but the equity incentive still has a little positive effect on the performance of the company. |