中文：

尾随佣金是指销售人员在销售产品或服务时，按照一定比例从销售额中提取的佣金。这种佣金通常是在产品或服务售出后支付给销售人员的，因此也被称为“滞后佣金”。

尾随佣金的目的是激励销售人员更加积极地推广和销售产品或服务。通过给予销售人员一定的经济回报，可以刺激他们更加努力地拓展客户群体、提高销售业绩，进而提高公司的收益和利润。

尾随佣金在销售行业非常普遍，尤其是在高价值、高风险或高复杂性的产品或服务销售中。这些产品或服务的销售需要销售人员具备更高的专业知识和技能，因此需要给予他们更多的激励和回报。

当然，尾随佣金也存在一些问题。由于销售人员是在产品或服务售出后才能获得佣金，因此可能会导致他们过于关注销售额而忽视客户满意度等其他重要因素。此外，过高的佣金也可能会增加公司的成本，进而影响公司的盈利能力和市场竞争力。

因此，在制定尾随佣金政策时，公司需要综合考虑多个因素，如产品或服务的性质、销售人员的技能和贡献、市场竞争情况等，以制定合理的佣金比例和支付方式，确保既能激励销售人员积极推广和销售产品或服务，又能保证公司的收益和利润。

英文：

The trailing commission refers to the commission that sales personnel receive from the sales amount of products or services they sold. This commission is usually paid to the sales personnel after the product or service is sold, so it is also known as "laggard commission".

The purpose of trailing commission is to motivate sales personnel to more actively promote and sell products or services. By giving sales personnel a certain economic reward, they can be stimulated to work harder to expand customer groups, improve sales performance, and ultimately increase the company's revenue and profits.

Trailing commissions are very common in the sales industry, especially for the sale of high-value, high-risk or high-complexity products or services. The sale of these products or services requires sales personnel to have higher professional knowledge and skills, so more incentives and rewards are needed.

Of course, trailing commissions also have some problems. Since sales personnel can only receive commissions after the product or service is sold, they may focus too much on sales volume and ignore other important factors such as customer satisfaction. In addition, too high commissions may increase the company's costs, which may affect its profitability and market competitiveness.

Therefore, when formulating the trailing commission policy, the company needs to comprehensively consider multiple factors such as the nature of the product or service, the sales personnel's skills and contributions, and market competition to set a reasonable commission ratio and payment method. This ensures that sales personnel can be motivated to actively promote and sell products or services while ensuring the company's revenue and profits.