【正文】
0 Companies: 《 財(cái)富 》 100強(qiáng)企業(yè)之中 : — Longterm incentive economic values have grown about 20% per year over the last 10 years 在過去 10年中,長(zhǎng)期激勵(lì)價(jià)值以每年 20%的速度遞增 — More emphasis on stock options。 10 w H 翰威特 Financial Reasons for Providing Equitybased Pay 提供以股權(quán)為基礎(chǔ)薪酬形式的財(cái)務(wù)因素 ? According to Fortune Magazine’s 100 Best Companies survey, of those panies that are publicly traded 《財(cái)富雜志》對(duì)世界前 100名上市交易公司的調(diào)查表明 : — 60% have implemented broadbased stock option plans。 clearly largest single piece of total pensation pie 更注重股票期權(quán) 。1 w H 翰威特 Equitybased Pay 以股權(quán)為基礎(chǔ)的薪酬制度 2 w H 翰威特 Date of Grant 授予 時(shí)間 Date of Exercise 工齡 0 2 4 6 8 10 12 14 16 Gain upon maturation of award 獎(jiǎng)勵(lì)到期時(shí)的利得 What Do We Mean by “Equity Based” Pay? 什么是 “以股權(quán)為基礎(chǔ) ”的薪酬制度 ? ? Any form of pay arrangement aligned with, or paying out in, stock 任何以股票形式支付或與股票相關(guān)聯(lián)的薪酬形式 ? The basic payout opportunity works as follows: 最基本的支付形式如下圖所示 : 3 w H 翰威特 7B0 4 8 1 2 / 0 6 j p E CT S o h . P P T / 0 1 C 0 2 4 0 6 / 2 0 0 0H e w i t t A s s o c i a t e sT h e B i g P i c t u r e總體圖P e r q u i s i te s特殊待遇Q u al i fi e d an d S u p p l e me n tal Be n e fi ts應(yīng)有福利和補(bǔ)充福利Lo n g Te r m I n c e n ti ve s ( O p ti on s , e tc .)長(zhǎng)期獎(jiǎng)勵(lì)計(jì)劃 ( 期權(quán) , 等等 )A n n u a l Bo n u s年度獎(jiǎng)金B(yǎng)a s e S al ar y基本工資Total Compensation全面薪酬The Entire Pay Picture 整體薪酬圖 4 w H 翰威特 7B 0 48 12 / 06 j pE C T S oh . P P T / 01 C 0 24 06 / 20 0 0H e w i t t A s s o c i a t e s199 0 1999 K e y T r e n d s i n t h e U .S .1To p C orp or ate Offi cer s22A v e r a g e o f C E O , C F O , a n d L a w1991B a s e S a l a r y33%B o n u s27%L o n g T e r m I n c e n t i v e s28%B e n e f i t s9%P e r q u i s i t e s3%1995B a s e S a l a r y33%B o n u s27%L o n g T e r m I n c e n t i v e s27%B e n e f i t s11%P e r q u i s i t e s2%1999B a s e S a l a r y28%L o n g T e r m I n c e n t i v e s39%B e n e f i t s10%P e r q u i s i t e s2%B o n u s21%1A v e r a g e R e v e n u e s $ 2 B / M e d i a n R e v e n u e s $ 2 BThe Entire Pay Picture 整體薪酬圖 5 w H 翰威特 The Entire Pay Picture 整體薪酬圖 7B 04812/ 06j pE C T S P T / 01 C 024 06/ 2023H e w i t t A s s o c i a t e s199 0 1 999 年的美國(guó)主趨勢(shì)1企業(yè)高級(jí)行政長(zhǎng)官22 C EO , CFO 的平均數(shù)1991基本工資33%獎(jiǎng)金27%獎(jiǎng)金計(jì)劃28%福利9%特殊待遇3%1995基本工資33%獎(jiǎng)金27%長(zhǎng)期獎(jiǎng)金計(jì)劃27%福利11%特殊待遇2%1999基本工資28%長(zhǎng)期獎(jiǎng)金計(jì)劃39%福利10%特殊待遇2%獎(jiǎng)金21%1平均收入 $ 2 B/ 中位收入 $ 2 B6 w H 翰威特 Trend Toward Greater Equity Participation for Employees