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摇一摇 · 2023年08月16日

C为什么不对呢

  1. CFA I
  2. Corporate Issuers

NO.PZ2023031001000109

问题如下：

Which of the following statements regarding stakeholder management is most accurate?

选项：

A.

Company management ensures compliance with all applicable laws and regulations.

B.

Directors are excluded from voting on transactions in which they hold material interest.

C.

The use of variable incentive plans in executive remuneration is decreasing.

解释：

B is correct. Often, policies on related-party transactions require that such transactions or matters be voted on by the board (or shareholders), excluding the director holding the interest.

C为什么不对呢

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1 个答案

王琛_品职助教 · 2023年08月17日

嗨，爱思考的PZer你好：


C 说的 Variable incentive plans 是指“绩效工资”，C 说这种给高管使用绩效工资的薪酬体系在减少，这句是错的

原因是为了消除管理层股东间的利益冲突，除了 base salary 之外，还有如 stock option, stocks 等这些绑定公司效益的“绩效工资”

对高管使用这种薪酬体系是一个趋势，所以 C 选项把 Decreasing 改成 Increasing 就对了

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