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近二十年来，西方公司经理人的薪 酬结构发生了较大的变化。以股票期权（Ｉｎｃｅｎｔｉｖｅ Ｓｔｏｃｋ Ｏｐｔｉｏｎｓ，简称ＩＳＯ）为主体的薪酬制度已经取代了以基本工资和年度奖金为主体的传统薪酬制度。在１９９６年《财富》杂志评出的全球前５００家大工业企业中，有８
In the past two decades, the remuneration structure of western corporate managers has undergone great changes. The pay system, which is based on the Incentive Stock Options (ISO), has replaced the traditional pay system based on base pay and annual bonuses. Of the top 500 largest industrial companies in the world judged by FORTUNE magazine in 1996, eight