公司商务机开销最大的CEO

    许多公司的首席执行官都会充分利用他们使用公司商务飞机的特权。谁不希望有自己的空中座驾随时待命？但股东们应该为此买单吗？

    自2008年以来，这项福利引起了广泛的关注和批评。对于公司商务机私用，公司给出的三个常见理由是：为高管安全着想、董事会授权，还有一个单纯的原因——便捷。

    有多少大公司的CEO可以随时使用公司的商务机？薪酬研究公司Equilar最近发现，在95家位列《财富》100强的上市公司中，有65位CEO有资格享受或获得了某种形式的商务机特殊待遇。Equilar发现，有两位没有享受这种待遇的CEO来自航空公司，而在航空公司，所有员工通常都可以免费航空旅行。这项福利的平均成本，至少在那些已披露相关数据的公司，达到141,187美元，约占CEO总福利支出的五分之二。

    那么，哪些CEO正在最充分利用这项特殊待遇呢？商务机开销最大的五位CEO分别是美国银行CEO布莱恩•莫伊尼罕、波音公司CEO詹姆斯•麦克纳尼、通用电气CEO杰弗里•伊梅尔特、迪士尼CEO罗伯特•艾格和康菲石油公司CEO赖安•兰斯。

    2013年，美国银行CEO布莱恩使用公司商务机的开销为448,521美元。该公司发言人劳伦斯•格雷森表示，莫伊尼罕已向公司偿还了私人使用公司商务机的费用。那么，这笔接近50万美元的费用是如何产生的？格雷森解释称，美国证劵交易委员会对私人使用公司商务机的看法，比国税局更加广泛。例如，如果莫伊尼罕乘公司商务机前往加州出差，为了送其他高管去其他地方商务旅行，飞机必须返回位于北卡罗来纳州的总部，这笔返程费用通常会算在莫伊尼罕头上。此外，虽然莫伊尼罕确实将公司商务机用于私人出行，但因为他已经支付了相关开销，公司并未披露该笔费用。这家银行表示，CEO使用公司商务机并非出于安全需要，而是出于效率考虑。由于这并不会给股东造成任何损失，他们或许会同意这样的说辞。

    2013年，波音公司CEO詹姆斯•麦克纳尼因非公事项使用商务机（当然是波音737商务机），共耗费了该公司373,137美元。波音发言人约翰•德尔恩确认，要求CEO乘坐公司商务机私人出行是“一项出于安全、保障和效率等因素而确定的长期政策。”麦克纳尼同时在IBM和宝洁公司董事会任职，乘坐公司商务机参加董事会议的费用便达到约68,000美元。

    通用电气CEO杰弗里•伊梅尔特私人出行的飞行成本为343,121美元。通用电气的委托书中提到，这些“数额反映了公司商务机私人使用的增量成本……”此外，公司还表示，“首席执行官家人或其他客人陪同其乘坐公司商务机出行的累计增量成本也被包含在内。”通用电气并未给出提供这项特殊待遇的理由。委托书中仅提到：“我们为我们任命的高管提供我们认为合理的、有竞争力的、符合总体高管薪酬计划的其他福利。”

    通用电气发言人表示，伊梅尔特确实可以选择向公司赔偿私人使用公司商务机的费用。而且，他也确实曾这样做过，但公司在其委托书或其他文件中并未披露这件事。

    2013年，迪士尼CEO罗伯特•艾格的公司商务机开销为332,808美元。2014年增加到391,411美元。公司在其委托书中表示，艾格的“安全要求其所有私人出行均使用公司商务机。”很显然，迪士尼对艾格的安全问题极为重视。公司每年在这一项目上的开支就超过600,000美元。

    康菲石油公司CEO赖安•兰斯的商务机特殊待遇支出为330,869美元。兰斯在2012年年中被任命为公司CEO之后，董事会出于安全考虑要求他私人出行时乘坐公司商务机，“除非全球安全总监确认其他安排的风险可以接受。”与伊梅尔特一样，该笔费用同样包含“家庭成员或客人”陪同CEO出行的成本。

    公司商务机私用确实并不意味着CEO在用它来游山玩水。但各位CEO至少应该认真考虑学习莫伊尼罕的做法，向公司支付私人出行的费用。

    编者按：文章发表之后，《财富》杂志收到了通用电气的评论，澄清了公司对待杰弗里•伊梅尔特私人使用公司商务机的的做法，本文已进行了相应更新。（财富中文网）

    译者：刘进龙/汪皓

    审校：任文科

    Many chief executives take advantage of their rights to the company jet. Who wouldn’t want their very own airborne steed at the ready? But should shareholders be footing the bill?

    Since 2008, this particular perk has been one of the most closely examined and widely criticized. The three most common reasons given by companies for personal use of the corporate jet are: executive security, board mandate, and, quite simply, convenience.

    How many big corporate CEOs actually get access to the company jet? Pay research company Equilarrecently found that of the 95 public Fortune 100 companies, 65 CEOs were either eligible for or received some form of jet perk. Equilar noted that two CEOs who did not have the perk were running airlines, where complimentary air travel is typically provided to all employees. The average annual cost of the perk, at least at the companies that disclosed the figures, was $141,187, which typically represented about two-fifths of total perk spending.

    So, which CEOs make the most of their jet perks? The five most expensive CEOs to fly around were Brian Moynihan at Bank of America BAC -1.39% , James McNerney at Boeing BA -1.19% , Jeffrey Immelt at General Electric GE -0.85% , Robert Iger at Disney DIS -1.05% , and Ryan Lance at ConocoPhillips COP -0.43% .

    Bank of America CEO Brian Moynihan’s jetting around cost the company $448,251 in 2013. Spokesperson Lawrence Grayson said that Moynihan reimburses the company for personal use of the aircraft. So, where did this almost half a million dollars come from? Grayson explained that the SEC has a broader view of personal usage than, say, the IRS. So, for example, if Moynihan flies to California on business and then the jet must return to the bank’s North Carolina headquarters to fly another executive on business elsewhere, that return flight cost is attributed to Moynihan. While Moynihan does use the corporate jet for personal travel, none of those costs is disclosed because he pays for them himself. The bank noted that it did not feel that there was a security need for this, but cited efficiency. Since it doesn’t cost the shareholders anything, they will probably agree with this justification.

    Boeing’s James McNerney non-business corporate jet travel (on a Boeing 737 Business Jet, naturally) cost the company a total of $373,137 in 2013. A company spokesman, John Dern, confirmed that requiring the CEO to travel on the corporate jet for personal trips is a “longstanding policy that helps manage safety, security and productivity.” McNerney sits on the boards of IBM and Proctor & Gamble, and travel to board meetings represented almost $68,000 of the total cost.

    The cost of flying General Electric CEO Jeffrey Immelt on personal travel was $343,121. GE’s proxy statement indicates that these “[a]mounts reflect the incremental cost to GE for personal use of company aircraft….” It also states that the “[a]ggregate incremental cost, if any, of travel by the executive’s family or other guests when accompanying the executive is also included.” GE doesn’t give a reason for the perk. The proxy simply states, “We provide our named executives with other benefits that we believe are reasonable, competitive and consistent with our overall executive compensation program.”

    According to a spokesperson from GE, Immelt does have the option to reimburse the company for personal travel. And in some cases, Immelt has reimbursed the company for such flights, though the company does not disclose this in its proxy statement or in any other filing.

    Disney CEO Robert Iger’s corporate jet use cost $332,808 in 2013. In 2014, it cost $391,411. The company claims in its proxy statement that Iger’s “security requires the CEO to use corporate aircraft for all personal travel.” Disney clearly takes Iger’s safety very seriously. They spend over $600,000 a year on it, in fact.

    ConocoPhillips CEO Ryan Lance’s jet perk cost $330,869. After Lance was made CEO in mid-2012, the board required him to use corporate aircraft for personal travel for security reasons “unless the Manager of Global Security determines that other arrangements represent an acceptable risk.” Like Immelt, amounts also include travel costs “for any family member or guest” accompanying the CEO.

    True, personal use of the corporate jet doesn’t mean that the CEO is flying to one vacation home after another. But it’s safe to say that a CEO should seriously consider taking a page out of Moynihan’s playbook and reimburse the company for those kinds of trips.

    Editor’s note: Fortune has updated this story based on comments received from General Electric after publication clarifying the company’s practices related to Jeffrey Immelt’s personal use of the firm’s jets.