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灰飞翔的猫 · 2025年01月05日

B

NO.PZ2024011002000115

问题如下:

Which of the following is typically an objective of a share-based compensation plan?

选项:

A.Attracting new employees

B.Maximizing executive compensation

C.Alignment of employees’ interest with those of management

解释:

The objectives of employee compensation plans include attracting new employees, retaining and motivating existing employees and aligning employee interests with those of shareholders. Answer B, maximizing executive compensation is not typically an objective of a share-based compensa-tion programs. Answer C is not correct because an objective is to align employee interests with shareholders, not necessarily management.

选项B说的是什么意思?最大化可执行的薪酬?不太理解,从字面意思理解的话,发放员工股票不是最大化员工薪酬么?

1 个答案

王园圆_品职助教 · 2025年01月05日

同学你好,B选项是是说,最大化高管薪酬——executive就是公司高管的意思

所以B是错的,高管并不是公司的股东也不是公司的所有者,所以如果最大化了高管,尤其是外部请来的高管的薪酬,显然会损害公司所有者也就是股东的利益,这不可能是员工股权激励的目标的