股权激励是激励手段中发挥作用时间较长的一种，它采取给予部分员工公司股票等权益的方式，有助于推动企业价值向上延伸，激发被激励者建立对公司的归属感与主人翁意识，构成利益共同体，增强企业的稳定性与长期可持续发展。TL集团做为一家电子设备制造的龙头企业，面临着行业竞争愈发激烈、跨界合作逐渐增加、多数产业盈利水平不高、互联网转型迟缓等诸多问题。此时，TL集团急需优秀的人才资本为公司开拓局面，增强自身的技术研发、销售及宣传的能力，进而强化市场竞争力、提高市场占有率。因此本文选择以TL集团为对象进行研究分析。

本文主要采用文献研究法和案例分析法，以委托代理理论、人力资本理论与激励理论等相关理论知识为背景，在介绍TL集团股权激励现状的基础上，进行了以经济增加值为代表的财务绩效分析，以及以研发创新能力、吸引人才能力为代表的非财务绩效分析，对TL集团股权激励实施效果进行了评价，结果显示股权激励方案存在问题，致使大部分激励对象不用付出太多努力就可以行权，员工为提升公司价值而努力工作的动力变小。针对存在的问题，本文从行权价格、激励有效期、激励模式等要素的设定过程中充分考量行业宏观水平与自身实际情况，制定出适合自身发展的数据指标，提出了TL集团股权激励优化方案。

Equity incentive is incentives play a role in a long time, it adopt the method of giving part of employee stock rights, help to promote enterprise value extended upward, stimulate motivated for the sense of belonging to the company and their sense of ownership, constitute a community of interests, to improve the stability of the enterprise and long-term sustainable development TL group as a leading enterprise of electronic equipment manufacturing, facing the increasingly fierce competition in the industry of transboundary cooperation gradually increase most industry profit level is not high Internet slow transition, and many other problems at this time, the TL Group is in urgent need of excellent talent capital to expand the situation for the company, enhance its own ability of technology research, development, sales and publicity, so as to strengthen the market competitiveness and increase the market share. Therefore, this paper chooses TL Group as the object for research and analysis.

This paper mainly adopts literature research and case analysis to the principal-agent theory, human capital theory and incentive theory and other related theoretical knowledge as the background, introduced the TL group, on the basis of equity incentive status, were represented by the added value of economic analysis of financial performance, and to develop innovation ability to attract talent ability of non-financial performance analysis, the TL group equity incentive effect is evaluated, the results show that there are problems, equity incentive plan most incentive object without too much effort can exercise, employees in order to promote the value of the company and the power of hard work in view of the existing problems, this paper takes the macro level of the industry and its actual situation into full consideration in the setting process of factors such as the effective period incentive mode of exercise price incentive, develops data indicators suitable for its own development, and puts forward the equity incentive optimization scheme of TL Group.