????據(jù)人力資源咨詢公司美世（Mercer）的最新調(diào)查顯示，去年有更多行業(yè)領(lǐng)先公司在獎(jiǎng)勵(lì)高管時(shí)，發(fā)放了績效獎(jiǎng)勵(lì)，而非需要股票期權(quán)。

????本周一發(fā)布的這項(xiàng)調(diào)查結(jié)果顯示，51%的受調(diào)查公司使用業(yè)績股票作為給CEO的獎(jiǎng)賞，高于前一年的47%和2011年的41%。與此同時(shí)，在美世調(diào)查的公司中，22%的公司去年向CEO獎(jiǎng)勵(lì)了日后行權(quán)的限制性股票，低于2012年的23%。

????整體而言，使用期權(quán)作為獎(jiǎng)勵(lì)的公司比例降至25%，低于之前一年的28%和2011年的35%。這些數(shù)字反映了標(biāo)普500指數(shù)成份股中超過240家公司的做法。

????業(yè)績股票是只有在高管達(dá)到某些公司級(jí)的業(yè)績目標(biāo)時(shí)才會(huì)獲贈(zèng)的公司股票。美世數(shù)據(jù)、研究和出版全球總監(jiān)泰德?賈瓦斯認(rèn)為，傾向使用業(yè)績股票獎(jiǎng)勵(lì)是由于全值股票與公司的即時(shí)業(yè)績關(guān)聯(lián)更為緊密。

????“事實(shí)上相比股票期權(quán)，業(yè)績獎(jiǎng)勵(lì)與財(cái)務(wù)或運(yùn)營業(yè)績的聯(lián)系更密切?！辟Z瓦斯在一份聲明中表示，“但是，CEO的業(yè)績指標(biāo)和相關(guān)目標(biāo)必須反映公司的戰(zhàn)略目標(biāo)，這樣業(yè)績股票才能具有深遠(yuǎn)的激勵(lì)意義。”

????美世發(fā)現(xiàn)，CEO的平均總薪酬去年增長了6.5%，達(dá)到966萬美元，包括短期和長期收入以及基本工資在內(nèi)。美世稱，去年的薪酬中值較2011年的886萬美元增長了8.5%。調(diào)查還發(fā)現(xiàn)，薪酬中值有些“頭重腳輕”，標(biāo)普500指數(shù)前100強(qiáng)公司去年的CEO平均薪酬為1,440萬美元，比標(biāo)普500指數(shù)其余公司的CEO薪酬中值855萬美元高68.5%。

????雖然如此，去年較小規(guī)模公司的CEO薪酬中值增長了6.7%，而前100強(qiáng)公司的CEO薪酬略微下滑，美世認(rèn)為這反映出小公司正在努力提供與大公司相比有競(jìng)爭(zhēng)力的薪酬。

????賈瓦斯說，在小公司向CEO發(fā)放更多年終獎(jiǎng)和長期激勵(lì)的推動(dòng)下，這種做法最終可能帶來負(fù)面影響。

????“如果這一趨勢(shì)延續(xù)，當(dāng)小公司趕上大公司的水平時(shí)，CEO整體薪酬可能會(huì)被壓縮?！保ㄘ?cái)富中文網(wǎng)）

????譯者：早稻米

????When it came time to reward top executives last year, more leading companies handed out performance-based awards instead of time-vesting stock options, according to a new study from human resources consulting firm Mercer.

????The study, released Monday, shows performance shares were used as CEO rewards by 51% of companies surveyed last year, up from 47% the previous year and 41% in 2011. Meanwhile, the number of companies surveyed by Mercer who rewarded their CEOs with time-vesting restricted stock fell to 22% last year from 23% in 2012.

????Overall, the use of option grants fell last year to just 25% from 28% the previous year and 35% in 2011. Those numbers reflect the activities of more than 240 companies from the S&P 500.

????Performance shares are company stock given to managers only if they meet certain company-wide performance targets. Ted Jarvis, Mercer’s global director of data, research and publications, sees the move toward these stock awards is due to a perception that full-value shares are tied more closely to a company’s immediate results.

????“In practice, performance awards are more closely aligned to explicit financial or operational outcomes than stock options,” Jarvis said in a statement. “However, the performance measures and associated goals must reflect the company’s strategic objectives for performance shares to be meaningful incentives.”

????Mercer found that the average total compensation for CEOs, which includes short-term and long-term payouts as well as base salary, increased 6.5% last year, to $9.66 million. Last year’s median compensation is up 8.5% from the $8.86 million posted in 2011, Mercer said. Mercer also found median compensation to be pretty top-heavy, with CEOs at companies in the top 100 of the S&P 500 raking in an average of $14.4 million last year, 68.5% higher than the $8.55 median compensation for CEOs in the rest of the S&P 500.

????However, median compensation for CEOs at smaller companies did increase 6.7% last year, while pay for CEOs at the top 100 companies was down slightly, which Mercer says could reflect efforts by the smaller companies to offer compensation packages that are competitive with those offered by their larger peers.

????Jarvis says that practice, fueled by smaller companies handing out greater annual bonuses and long-term incentives, could have negative results.

????“If this trend continues, we may witness pay compression as the smaller companies catch up with the big ones,” he said.