【中文版】

干股是指未出资而获得的股份，通常是指公司赠与股东或员工的股份。干股通常不实际出资，股东或员工也没有实际承担股份的风险，因此干股也被称为“空股”。

在实践中，干股通常用于激励员工或提高公司的凝聚力。例如，公司可能会将一定比例的股份赠与员工，员工虽然没有实际出资，但可以分享公司未来的收益。这种赠与可以是基于员工的职位、工作年限、贡献等因素，也可以是作为对员工绩效的奖励。

干股在法律上也被视为一种“权利”，持有干股的人虽然没有实际出资，但可以享有公司分红、投票权等股东权利。因此，干股通常不适用于公司上市或资产重组等情况，因为这些情况通常需要实际出资证明。

干股的存在可以为公司带来一些优势。首先，干股可以作为一种激励机制，鼓励员工更加努力地工作，提高公司的业绩。其次，干股也可以提高公司的凝聚力，使员工更加关注公司的整体利益。最后，干股还可以为公司带来更多的资金来源，吸引更多的投资者关注。

然而，干股也存在一些风险和挑战。首先，干股可能会引起公司治理问题，因为持有干股的人可能会滥用股东权利，影响公司的经营和发展。其次，干股也可能会影响公司的财务状况，因为公司可能需要为持有干股的人支付一定的费用或提供其他支持。因此，公司在使用干股时需要谨慎考虑其利弊和风险。

【英文版】

Gan 股 refers to shares that are not actually invested but obtained through a company's gift to shareholders or employees. These shares are usually not actually paid for by the shareholders or employees, so they are also known as "empty shares".

In practice, gan shares are often used to incentivize employees or improve the company's cohesion. For example, a company may give a certain proportion of shares to employees as a reward, even though the employees did not actually invest any money. By doing this, employees can share in the company's future profits. These gifts can be based on factors such as employees' positions, years of service, contributions, etc., or can be used as rewards for performance.

Gan shares are also considered a "right" in law, so holders of gan shares may enjoy rights such as dividends and voting rights even though they did not actually invest any money. Therefore, gan shares are usually not suitable for situations such as company listings or asset reorganizations, as these situations usually require actual investment certificates.

The existence of gan shares can bring some advantages to the company. Firstly, gan shares can serve as an incentive mechanism to encourage employees to work harder and improve company performance. Secondly, gan shares can also improve the company's cohesion and make employees more focused on the company's overall interests. Finally, gan shares can also bring more sources of funding to the company and attract more investors' attention.

However, there are also some risks and challenges with gan shares. Firstly, gan shares may cause problems with corporate governance because holders of gan shares may abuse their shareholder rights and affect the company's management and development. Secondly, gan shares may also affect the company's financial situation because the company may need to pay fees or provide other support to holders of gan shares. Therefore, companies need to carefully consider the advantages and disadvantages and risks when using gan shares.