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　　Director’s remuneration
　　Remuneration policy & strategy
　?。≧emuneration policy）
　?。?） Pay scales applied to each director’s package.
　?。?） Proportion of different types of reward within each package.
　?。?） What proportion of rewards should be related to measurable performance.
　?。?） Transparency of directors’ remuneration.
　?。?） Period within which performance related elements become payable.
　?。≧emuneration strategy）
　?。?） Board is motivated to strive to increase performance and adequately rewarded when performance improvements are achieved.
　?。?） Board is seen to be paid appropriately for their efforts and success, and not be criticized for excessive pay.
　?。?） Remuneration strategy should create a link to corporate strategy. To what extent it links is a measure of the remuneration strategy’s success.
　?。?） Remuneration strategy should consider problems such as choice of wrong measure, excessive focus on short-term results.
　　（5） Remuneration strategy should consider encouraging long-term loyalty through share purchases schemes, the availability of company resources, more benefit in kind for lower basic salary.
　　Remuneration packages
　?。˙asic salary）
　　Is not related to performance, but is determined through benchmarking peer group salary, which how much other companies might be prepared to pay.
　?。≒erformance related bonuses）
　　It is elements of remuneration dependent on the achievement of some of performance measurement criteria, such as cash bonus.
　?。⊿hares & share options）
　?。?） Share options are the most common form of long-term incentive scheme. It gives directors the right to buy shares at a specified exercise price over a specified time period in the future. If the stock price rises so that it exceeds the exercise price by the time the option can be exercised, directors can buy at lower price than market price and then might sell it at a profit.
　?。?） Share options can be used to give the executive the incentive to manage the company in sch a way that share price rises so that it aligns management and shareholder interests. This alignment would, in theory, overcome the agency problem.
　?。˙enefits in kind & Pensions）
　?。?） Benefits in kind are various non-wage compensations provided to directors and employees in addition to their normal wages or salaries such as life insurance, company car scheme, holidays, and loans.
　?。?） There may be separate pension scheme available for directors at higher rates than for employees.
　　Other Issues associated with directors’ remuneration
　?。↙egal）
　?。?） Considering compensation for the directors in the case of early termination.
　?。?） Aiming to avoid rewarding poor performance.
　?。‥thical）
　?。?） Public reaction to high profile corporation failure where directors were receiving what was perceived as excessive remuneration in relation to their performance.
　?。?） Recent changes to best practice disclosure requirements on board structure and executive pay.
　?。?） Incorporating business ethics into performance-related remuneration system.
　?。–ompetitive）
　?。?） It is vital for a company to have a proficient, motivated board of directors working for the interest of shareholders.
　?。?） Shareholders should provide the company with resources to recruit and retain directors under competitive terms.
　?。≧egulatory）
　?。?） Directors need to submit a remuneration report to members at the annual general meeting each year.
　?。?） The report must provide full details of directors’ remuneration, and should be clear, transparent and understandable to shareholders.
　?。?） When an executive director serves as a non-executive director elsewhere, the remuneration report should state whether or not the remuneration of that director will retain and what the remuneration is.
　?。?） The increasingly regulatory environment reflects the additional demand on and responsibilities of directors, and the heightened external scrutiny to the remuneration of directors.
　　Social responsibility in corporation governance
　　Carroll’s Four-part model
　?。‥conomic responsibilities）
　?。?） Company has the responsibility to shareholders who demand a reasonable return.
　?。?） Company has the responsibility to employees who want fair employment conditions.
　　（3） Company has the responsibility to customers who seek good-quality goods at fair prices.
　?。↙egal responsibilities）
　?。?） Company has the responsibility to obey laws since law is the base line for companies operating with society.
　?。?） The law is an acceptable rule book for company operation.
　?。‥thical responsibilities）
　　Company has the responsibility to act in a fair and just way even if the law doesn’t compel them to do so.
　　小編寄語(yǔ)：只要功夫深，鐵杵磨成針?？荚囈彩沁@樣，只要夠努力，功到自然成。
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