According to reports, OpenAI is advancing a new round of employee stock buyback plans, with a valuation of approximately $86 billion, nearly three times higher than the previous round. Industry experts believe that OpenAI's equity structure is cleverly designed to balance investor returns while maintaining its public benefit attributes. Recently, OpenAI's revenue growth has exceeded expectations, accelerating its commercialization process. This stock buyback may be intended to adjust the equity structure and promote OpenAI's independent operations. OpenAI is also cautiously seeking new investors for the next round.