拓邦股份：股权激励计划是公司薪酬管理制度的重要部分

Group 1 - The core viewpoint of the article is that Tuobang Co., Ltd. (002139) has clarified its stock option incentive plan, indicating that the costs associated with this plan are accrued during the waiting period without actual cash payment [1] - The stock option incentive plan is an important part of the company's compensation management system, which helps in attracting and retaining key talents [1]