NO.PZ2022120702000094
问题如下：
How are agency, alignment and executive pay interrelated in corporate governance?选项：
A.Corporate governance requires management to be agents when aligning executive pay.
B.Corporate governance requires agents to determine whether executive pay is aligned with the market.
C.Management remuneration packages should be aligned to the function or role of management as agents responsible to their Board.
D.Management remuneration packages should be aligned to the function or role of management as agents responsible to their shareholders.
解释：
管理层薪酬方案应与管理层作为对股东负责的代理人的职能或作用相一致，并非对董事会负责的代理人（C选项错误）。
A选项：公司治理要求管理层在调整高管薪酬时扮演代理人的角色，该描述有误。薪酬委员会负责高管薪酬的制定，高管作为股东的代理人，在公司日常经营的各方面代表股东对公司进行管理；
B选项错误，公司治理并没有要求代理人确定高管薪酬是否与市场一致。
还是不理解:既然管理层是董事会认命的，为什么不是向董事会负责？即D选项
