安防英才網(wǎng)跟你分享什么因素決定了高管的高薪酬

1、21.This couple have strange habits. Hed like to sleep with the lamp burning and his wife with the window_.A. wide openB. widely openC. wide openedD. widely opened22. It was _ cold winter night,_ pale moon hung low in _ sky.A. a; the ; aB. the; the; aC. a; a; theD. the; the; the23. - I think this the

2、 sweater you need.- _.A. I think I should be more carefulB. Im sorry I cant take itC. But would you mind if I looked at some other sweaters before I try this on?D. No, Id better go.24. - My sister is a typist at a foreign firm.- I know this sort of work _ skill and speed.A. asks forB. calls forC. lo

3、oks forD. waits for25. Mary cant attend the party _ at Toms house at present _ at Jennys house tomorrow.A. being held; to be heldB. to be held; heldC. held; being heldD. to be held; to be held26. - Why didnt you put your cellphone in your overcoat pocket?- I _, but I was afraid it would be stolen.A.

4、 had putB. putC. would haveD. could have27. China has produced many great writers over the last ten years, _ Mo yan.A. among them wasB. among whom wasC. in which wasD. among whom were28. Jenney liked Fred _ all the boys he was the most honest one.A. becauseB. because ofC. asD. for that29. - Did you

5、see the movie last night?- No, Id like _, but I _ too busy to go.A. to have; wasB. to have; had beenC. to go; amD. to; was30. Thank you for the great trouble _ help me with my computer.A. that you have taken toB. you have had toC. you paid andD. that you have made to31. At this time tomorrow_ over t

6、he Atlantic.A. were goin g to flyB. well be flyingC. well flyD. were to fly32. It _ that John was _ than any other student in his class.A. believe; less brightB. was believed; less brightC. believed; more brightD. was believed; more brighter33. - Do you know that woman in blue?- Of course, she is ki

7、nd and always _ beautiful smiles on her face.A. having onB. wearsC. put onD. dresses34. - Do you think _ seems to be any need for us to get there?- Yes, I think so.A. itB. thisC. whatD. there35. - I really need to talk with you._.- Certainly, whats wrong?A. Where are you going?B. Can you spare me a

8、few minutes?C. What shall I tell you?D. When are you free?Key:21-25 ACCBA 26-30 CBBAA 31-35 BBBDB4321. - I havent found any money though Ive searched the drawer bottom up.- Then, Im afraid there is _ left.A. nothingB. no oneC. noneD. neither22. The novel The Da Vinci Code _ a great success and was t

9、ranslated into 44 languagesin 2004.A. appreciatedB. enjoyedC. wonD. seized23. _ is reported in the newspaper is that seventeen climbers have been killed in the snow tsunami.A. ItB. AsC. WhatD. That24. This is the small house less than 15 square meters, under _ roof lives a large family of three gene

10、rations.A. whichB. thatC. itsD. whose25. From the top of the building, you can see at least _ distance of 100 kilometers on _ clear day.A. a; theB. /; aC. the; aD. a; a26. - Did you pass the driving test?- No. I _ it, but I had little time practising.A. could have passedB. must have passedC. cant ha

11、ve passedD. shouldnt have passed27. - Have you ever visited the Opera House?- Yes. When I was in Sydney, I _ it twice.A. have visitedB. visitedC. had visitedD. would visit28. He once worked in a company, _ he went abroad for further study.A. from whichB. after thatC. after whichD. from this29. I hav

12、ent seen _ Maggie since I came here.A. as lovely a girl asB. so a lovely girl asC. girl as lovely asD. as a lovely girl as30. A cup of water you will feel better.A. orB. butC. soD. and31. Take an umbrella when you go to Guangzhou because it rains _ there.A. many timesB. frequentlyC. over againD. eno

13、ugh32. Lets hope the fine weather _ for Sundays camping trip.A. keeps upB. picks upC. carries onD. puts up33. _ two compositions to write, you have to work really hard this weekend.A. WithB. BesidesC. As forD. Because of34. The fruit _ fresh in his fruit stand sells well.A. lookingB. lookedC. lookD.

14、 to be looked35. To his disappointment, the opinion he had stuck _ out wrong.A. to turnB. to turningC. to turnedD. to be turnedkeys21-25. CBCDD 26-30. ABCAD 31-35. BAAAC4421. -Can I get you a cup of coffee?- _ .A. With pleasure.B. You can please.C. Thats very nice of you.D. Thank you for the coffee.

15、22.He was extremely successful in his _ to write music that would please ordinary people.A. admirationB. ambitionC. motivationD. reputation23.Wang Lin is poor in English, _ with Zhang Ying.A. it is the sameB. as it isC. so isD. as is the case24.His failure in last years exam led him _ hard and Im su

16、re he is on the way _安防英才網(wǎng)跟你分享什么因素決定了高管的高薪酬企業(yè)高管的薪酬隨著上市公司數(shù)量不斷上升。在國內資本市場普遍不景氣的情況下高管的薪酬依舊高漲。根據(jù)最新的國內A股上市公司年報顯示,公司高管薪酬從幾萬元到幾千萬元不等。高管的薪酬如此之高,是有決定因素的。著名的“打工皇帝”唐駿在20多家企業(yè)伸出的橄欖枝中,最終選擇了新華都集團作為自己的新東家,并破天荒地攬獲10億元薪金,一時間成為媒介的焦點。而據(jù)報道,唐駿在擔任微軟中國總裁的時候,收入超過1億元;在擔任盛大總裁的時候,收入則超過了4億元。前段時間,國內A股市場出現(xiàn)了較大幅度下跌,投資者對上市公司的業(yè)績與持續(xù)增長能

17、力產生懷疑的同時,也對少數(shù)高管人員的巨額薪酬嘖嘖稱奇。其中,中國平安保險公司董事長馬明哲以高達4616萬元的年薪刷新A股上市公司高管的薪酬記錄,并引發(fā)廣泛的質疑。國際化的聯(lián)想集團在成為全球第三大電腦集團后,發(fā)給高層的薪酬也大幅攀升,其高管薪酬總額由并購前的1270萬港元激增至1.75億港元。楊元慶每年2175萬港元的收入已經(jīng)可以和戴爾時任CEO羅林斯相媲美。根據(jù)最新的國內A股上市公司年報顯示,公司高管薪酬從幾萬元到幾千萬元不等。那么,到底是什么因素決定了高管的薪酬呢?薪酬的構成我們先來看一下薪酬的構成,固定工資、獎金、補貼、法定福利、補充福利、長期激勵共同構成了總薪酬。目前國內的企業(yè)無論上市與

18、否,其薪酬構成元素均可以歸為三個類別:固定薪酬、浮動薪酬和激勵薪酬。固定薪酬包含固定工資和法定福利部分。淺顯地說,就是員工開始就職該企業(yè)時,對自己基本工資的一口價,是其履行即將就任的崗位職責的基本待遇。從人力資源薪酬管理的角度來看,固定薪酬應劃入崗位工資的范疇。無論是高管、一般經(jīng)理人還是普通員工,他們的固定薪酬都具有相同的含義,是依據(jù)崗位價值評估體系來確定的,其目的是解決內部公平性問題。因為在崗位序列中大家排列位置不同,所以固定薪酬的高低也就不同。浮動薪酬包含獎金、補貼和補充福利,是與企業(yè)整體業(yè)績相關的部分。浮動薪酬更多地取決于企業(yè)當期財年的總資產、營運收入及凈利潤,與固定薪酬一樣,在企業(yè)內部

19、具有“普惠性”,如季度獎、年終獎、通訊補貼、交通補貼、差旅補貼等就可以劃歸此列。同理,浮動薪酬在各崗位序列的含義也是相同的,也會因為崗位序列排位而存在高低水平的差異。激勵薪酬即長期激勵的部分,主要目的是體現(xiàn)個人特別貢獻價值和企業(yè)成長之間的長期穩(wěn)定的關系。目前,激勵薪酬在上市企業(yè)大多直接以股權、期權的形式來體現(xiàn),而在非上市公司,可能靠現(xiàn)金、股票、特殊福利等其他企業(yè)治理手段來實現(xiàn)。激勵薪酬與員工的個人業(yè)績掛鉤,是對員工為企業(yè)價值增值做出貢獻的回報,因此,激勵薪酬的內容具有多變性、靈活性和不確定性,可能在不同崗位序列排位中的差異極大。一些流程類、規(guī)范類崗位的長期激勵可能很小。而對于那些靈活性、創(chuàng)新性

20、強的崗位,可能存在著為企業(yè)創(chuàng)造潛在巨大價值增值空間的技術和市場開發(fā)崗位以及高管人員,其長期激勵可能是一般崗位的數(shù)倍、百倍甚至千倍萬倍。決定高管薪酬的因素近來社會上備受矚目的“高管高薪”現(xiàn)象,主要是由薪酬組成部分中的激勵薪酬形成的。那么,是什么因素影響了高管激勵薪酬的額度呢?盡管每個企業(yè)實施激勵的手段和力度不盡相同,但都與圖2中三個層面的影響密切相關。D. is going to rain; hadnt come26. -They dont have much in their house yet.- theyre planning to live here only until their d

21、aughter goes to college, they dont want to buy much furniture.A. WhileB. AlthoughC. SinceD. As far as27. _ for money for drug, the crazy young man robbed the women passing the dark narrow lane.A. Be desperateB. DesperateC. DesperatedD. Being desperated28. The salaries of American judges are rather l

22、ow _ the allowance_ to judicialofficers in Europe.A. compared with; offeringB. comparing with; offeredC. in comparison to; offeringD. in comparison with; offered29. History _ many cases _ settlers moved into areas that belonged to other people.牛根生創(chuàng)辦內蒙古蒙牛乳業(yè)(集團股份有限公司并擔任董事長兼總裁職務,就是董事長一職一分為二的現(xiàn)實例子。蒙牛2007

23、年年報顯示,當年實現(xiàn)營業(yè)收入213.181億元,較上年增長31.2%;利潤總額9.358億元,較上年增長28.66%.目前,一家普通的會計師事務所對企業(yè)進行資產梳理和驗資的通行費率為2,假如它為蒙牛2007年度營業(yè)收入做驗資,收費為0.43億元。而牛根生正類同于這樣一個資產梳理者,他不僅梳理,還要經(jīng)營,還具有長期性,那么他即便一年領取上億元薪酬,又何嘗不在情理之中?高管的價值比較分析同樣是創(chuàng)造價值增值的高管,他們之間在薪酬上的巨大差距是人們熱議的一個話題。面對這個問題,我們究竟應該把著眼點放在哪個層面呢?首先,我們比較一下國內外高管人員的薪酬水平,根據(jù)2006年上市公司年報統(tǒng)計的數(shù)據(jù)表明,45

24、9家公司高管2006年度報酬共計10.07億元,平均每人16.21萬元;有同比數(shù)據(jù)的425家公司,高管平均年度報酬15.52萬元,較2005年增長16.34%.而2006年美國標準普爾500強企業(yè)總裁平均薪酬為1506萬美元,類似美國通用電氣前總裁杰克。韋爾奇平均每年凈收入逾2000萬美元,并擁有8億美元市值股票的高管也不在少數(shù)?？梢?從高管整體薪酬水平來看,中國高管薪水并不高。然后,我們再來比較一下高管個人收入與企業(yè)價值增值之間的情況。2004年5月12日,時任盛大總裁唐駿通過成功運作,使盛大成為納斯達克第一支中國網(wǎng)絡游戲股,上市前公司凈資產僅為8000萬美元,上市首日融資金額近2億美元。隨

25、后,伴隨著唐駿團隊在華爾街的路演,盛大的市值一度逼近30億美元,成功的資本運作使得公司價值飆升近40倍,也使陳天橋戴上了2005年中國首富的桂冠。盡管盛大的經(jīng)營業(yè)績曾經(jīng)出現(xiàn)過較大波動,但唐駿還是為恢復投資者信心作出了足夠貢獻。從邏輯關系分析,正是由于“自變量”唐駿的介入,才使得“因變量”公司價值獲得增值。拿唐駿在盛大所獲得的0.5億美元酬勞與其為盛大帶來的30億美元市值相比,僅占不足2%.從資產管理角度來看,其酬勞比例甚至低于銀行存款利率,而從資本增值的角度來看,其酬勞就更加微不足道了。同理,馬明哲4616萬元的年薪對應平安公司2007年150億元的利潤來看,也就不足為奇了。高管薪酬價值評估方法作為科學深入研究,薪酬激勵是人力資源領域研究的重要內容。而高管薪酬激勵的衡量與有效解決更是一個系統(tǒng)工程,這個問題的解決是涉及數(shù)學與統(tǒng)計學的科學方法論的過程。對于高管薪酬價值的影響因素,智序管理咨詢曾經(jīng)進行深入的分析研究,并建立了高管薪酬價值評估模型。用來計算和詮釋國內高管人員的價值量。內部公平性主要體現(xiàn)崗位價值,崗位價值的大小主要依據(jù)崗位序列層級的多少與崗位職責的輕重。一般來說,只要兩個高管所在企業(yè)規(guī)模相似,崗位序列層