新創公司之員工獎酬及股權規劃

Abstract

新創公司的團隊與投資者在開始決定共同開展事業的時候，都是對彼此及未來充滿希望與期待，期望公司能盡早成功上市掛牌，或是被高價收購順利獲利出場；然而現實卻是僅有非常少數的新創公司能達成前述的目標。 在新創公司成功的要件中，除了選擇對的商業模式與產品外，還要有一個好的股權結構以及獎酬計畫，才能夠凝聚團隊向心力。利用合適的獎酬工具，讓創業團隊能夠有機會享受到自己努力所創造出來的價值與財富；同時搭配適當的股權規劃，讓新創團隊無須擔心經營權易位，能無後顧之憂的來全力發展公司的產品技術與業務，同時兼顧公司短中長期的發展規劃，來持續提升公司的價值。然而這些都必須由透過新創團隊的無私投入與投資股東的堅定支持才能達成。 我國在近年來透過公司法以及產業創新條例等法規的修訂，持續針對「技術入股」、「員工認股權證」、「限制員工權利新股」及「閉鎖性公司」等提出鼓勵新創公司發展的措施，本文嘗試從制度面、會計面以及稅務面再到實務面的作業等各個面向，來對新創公司團隊的員工獎酬及股權規劃來進行探討，除了對於創業者勇於創新的精神及天使投資者支持創新的理念表達敬意之外；也希望能夠對雙方在從事創業創新的過程中有所助益。

When the entrepreneurial team and investors of startup companies determine to get into jointly develop business, they are full of expectations upon each other, hoping that the company can succeed in its initial public offering, or to be acquired with a very high premium. Reality reveals that less of these companies can achieve the foregoing goal, nevertheless. Among the substantial amount of essential elements, a good business model is not sufficient to ensure a favorable outcome for a startup company. A fitting equity plan and an adequate compensation program are necessary to maintain a high level of cohesiveness and morale in the company. With the appropriate compensation program, the entrepreneurs are more likely to be rewarded for their effort and dedication. Meanwhile, the complement of a fitting equity plan would free them from the struggles of fallouts in the power of operation. Hence, the entrepreneurial team will be able to give their full attention to the development of products and the enhancement of corporate value without worries over unstable managements. Nevertheless, none of these goals could be accomplished without the altruistic devotion of the entrepreneurs and the unwavering faith of their investors. Through recent revisions of the “Company Act” and the “Statute for Industrial Innovation”, the government continues to adopt measures to encourage the development of startup companies in the areas of Contribution of Technology as Equity, Employee Stock Option, Restricted Stocks, and Closed Company. This article addresses the issues revolving both corporate employee compensations and equity plans for startup companies in the perspectives of regulation, accounting, taxation and furtherance to practical operation. As we honor the innovative spirits of the entrepreneurs and the supportive commitments of the angel investors, we sincerely hope our research findings can help create mutual benefits to both sides during the course of their business startup.