高级管理人员薪酬构成解答（第5版·英文版）

    GE前总裁杰克·韦尔奇早已指出：企业竞争的核心就在于人。如果您是公司的总裁，您想拥有高效运转、具备世界竞争优势的公司,想留住人才并吸收到更多的精英，就请阅读本书吧！ 作者以其律师生涯中从事公司薪酬咨询积累的经验，详细讲解了高级管理人员薪酬制的基本组成：基本工资、年度激励计划、长期激励计划、额外津贴和保险金等。同时作者也细致地讲解了退休养老保险，派出国外的高级管理人员的薪酬和其他特殊的薪酬问题。 本书采用一问一答的形式，问题集中列于文前，便于查阅。文后有大量的薪酬计划样本，便于您形成具体清晰的印象。 公正合理的薪酬将激发您的公司高级管理人员无限的激情和创造力。

    布鲁斯·奥弗顿毕业于宾西法尼亚州的威得勒大学，任奥弗顿咨询公司总裁，奥弗顿咨询公司是位于佐治亚州亚特兰大的一家高级管理人员薪酬咨询公司。他同时担任咨询公司高级管理人员薪酬部门的主任，该公司位于佐治亚州亚特兰大，以人力资源咨询为主要业务。他先前被选任为纳比斯科公司人力资源部副主任，后担任人力资源部主任10余年。他研究了全世界的薪酬政策，担任美国薪酬协会前会长和主席，并获得终生会员奖。他写作并出版了大量关于人事和薪酬方面的文章，最近他在为艾斯本出版社的月刊《高级管理人员薪酬新信息》创作。 苏珊·E·斯托弗担任位于佐治亚州亚特兰大的Kilpatrick Stockton 公司合伙人，该公司以薪酬、资讯和雇员退休收入保障咨询为其主要业务。苏珊·E·斯托弗致力于雇员退休收入保障、雇员的薪酬和资讯方面的研究。她毕业于伊利诺斯州大学，获得弗德汉姆大学法学院法学硕士，曾担任时代华纳公司雇员薪酬顾问，多次在有关薪酬、资讯为主题的研究会上发表演讲，并发表了多篇论文。

List of Questions
CHAPTER 1 Fundamental Concepts of Executive Compensation
CHAPTER 2 Building a Total Compensation Strategy
CHAPTER 3 Defining the Executive Job and Employment Terms
CHAPTER 4 Identifying and Evaluating Executive Candidates
CHAPTER 5 Base Salary
CHAPTER 6 Annual Incentives
CHAPTER 7 Equity-Based Long-Term Incentive Plans
CHAPTER 8 Non-Equity-Based Long-Term Incentives
CHAPTER 9 Executive Benefit Plans
CHAPTER 10 Perquisites and Other Benefits
CHAPTER 11 Special Early Retirement Programs
CHAPTER 12 Executive Contracts
CHAPTER 13 Small-Company Versus Large-Company Practices
CHAPTER 14 Executive Compensation in the Not-for-Profit Organization
CHAPTER 15 Executive Compensation in the Public Sector
CHAPTER 16 Executive Compensation in high-Technology and start-up companies
CHAPTER 17 Compensation for Division Executives
CHAPTER 18 Compensation for Temporary Executives
CHAPTER 19 Executive Compensation Practices During a Restructuring
CHAPTER 20 Private Versus Public Companies
CHAPTER 21 Compensation for Boards of Directors
CHAPTER 22 U.S.Executives Working Overseas
CHAPTER 23 Trends in Executive Compensation
APPENDIX A Executive Position Descriptions
APPENDIX B Sample Employment and Severance Agreements
APPENDIX C Sample Short-Term Incentive Plan
APPENDIX D Sample Long-Term Incentive Plans
APPENDIX E Sample Equtiy Compensations Plans
APPENDIX F Sample Stock Purchase Plan
APPENDIX G Sample Economic Value-Added Bonus Plan
APPENDIX H Sample Supplemental Executive Retirement Plans
APPENDIX I IRS Model Rabbi Trust Arrangement
APPENDIX J Sample Shange-of-Control Agreement
APPENDIX K Sample Deferred Compensation Plan for Nonprofit Organization
APPENDIX L Sample Proxy Disclosures
APPENDIX M Sample Proposals to Increase the Number of Shares Used in an Executive Compensation plan
APPENDIX N Sample Proposal to Approve Performance-Based Compensation plan as Defined Under Code Section 162(m)
APPENDIX O Code Section 162(m):Recent IRS Rulings
APPENDIX P Code Section 280G:Cases and IRS Rulings
APPENDIX Q Sample Compensation Plans for Outside Directors
APPENDIX R Frequently Asked Questions About Stock Options
INDEX