提出薪酬结构和考核具体要求 《指引》包含总则、薪酬结构、绩效考核、薪酬支付、内控管理、自律管理、附则等七章共32条。 薪酬结构方面，《指引》要求基金管理公司建立绩效薪酬递延支付制度，明确适用人员范围、标准、期 限和比例等。整体来看，《指引》递延支付范围扩大，包括董事长、高级管理人员、主要业务部门负责 人、分支机构负责人和核心业务人员在内，递延支付比例原则上不少于40%，期限不少于三年。 《指引》要求主动权益类基金经理的绩效薪酬与业绩比较基准、基金利润率挂钩。过去三年产品业绩低 于业绩比较基准超过十个百分点且基金利润率为负的，其绩效薪酬应当较上一年明显下降，降幅不得少 于30%；其他情形如低于基准但利润率为正，或低于基准不足10个百分点且利润率为负的，也分别 有"应当下降"或"不得提高"（酌情降低）的规定。而显著超过业绩比较基准且基金利润率为正的，其绩 效薪酬可以合理适度提高。 同时，对于薪酬的内部分配，《指引》要求基金管理公司应当优化薪酬分配结构，平衡不同岗位、不同 职级人员之间的薪酬标准和水平，加强极值管控和级差管理，及时调整过大、不合理的薪酬分配差距， 加大向一线员工、基层员工的倾斜力度。基金管理公司应当 ...

Core Viewpoint - The recent board meeting of Aibisen revealed significant internal governance issues, highlighted by Chairman Ding Yanhui's dissenting vote against his own re-election due to dissatisfaction with salary, which he claims is a facade for deeper systemic problems within the company [2][3]. Group 1: Governance Issues - Ding Yanhui's dissenting vote was a strategic move to draw attention to the company's governance and compensation distribution mechanisms, indicating a need for reform [2][3]. - The company faces challenges in decision-making efficiency due to the influence of major shareholders, which Ding believes hinders necessary reforms [3]. Group 2: Internal Structure and Management - The current human resources system is described as arbitrary, with older employees retaining high salaries despite underperformance compared to younger staff [3]. - The internal conflicts and management issues reflect a broader challenge faced by many companies in transitioning from startup success to sustainable operations, often leading to stagnation and potential decline [4][5]. Group 3: Need for Reform - Aibisen must address these governance and compensation issues promptly to avoid further discontent among employees and investors, indicating a critical need for a comprehensive reform plan [4]. - The situation underscores the importance of proactive governance and adaptability in maintaining a company's competitive edge and operational effectiveness [5].