????許多公司的首席執(zhí)行官都會(huì)充分利用他們使用公司商務(wù)飛機(jī)的特權(quán),。誰不希望有自己的空中座駕隨時(shí)待命,？但股東們應(yīng)該為此買單嗎？

????自2008年以來,，這項(xiàng)福利引起了廣泛的關(guān)注和批評(píng),。對(duì)于公司商務(wù)機(jī)私用，公司給出的三個(gè)常見理由是：為高管安全著想,、董事會(huì)授權(quán),，還有一個(gè)單純的原因——便捷。

????有多少大公司的CEO可以隨時(shí)使用公司的商務(wù)機(jī),？薪酬研究公司Equilar最近發(fā)現(xiàn),，在95家位列《財(cái)富》100強(qiáng)的上市公司中，有65位CEO有資格享受或獲得了某種形式的商務(wù)機(jī)特殊待遇。Equilar發(fā)現(xiàn),，有兩位沒有享受這種待遇的CEO來自航空公司,，而在航空公司，所有員工通常都可以免費(fèi)航空旅行,。這項(xiàng)福利的平均成本,，至少在那些已披露相關(guān)數(shù)據(jù)的公司，達(dá)到141,187美元,，約占CEO總福利支出的五分之二,。

????那么，哪些CEO正在最充分利用這項(xiàng)特殊待遇呢,？商務(wù)機(jī)開銷最大的五位CEO分別是美國(guó)銀行CEO布萊恩?莫伊尼罕,、波音公司CEO詹姆斯?麥克納尼、通用電氣CEO杰弗里?伊梅爾特,、迪士尼CEO羅伯特?艾格和康菲石油公司CEO賴安?蘭斯,。

????2013年，美國(guó)銀行CEO布萊恩使用公司商務(wù)機(jī)的開銷為448,521美元,。該公司發(fā)言人勞倫斯?格雷森表示,，莫伊尼罕已向公司償還了私人使用公司商務(wù)機(jī)的費(fèi)用。那么,，這筆接近50萬美元的費(fèi)用是如何產(chǎn)生的,？格雷森解釋稱，美國(guó)證劵交易委員會(huì)對(duì)私人使用公司商務(wù)機(jī)的看法,，比國(guó)稅局更加廣泛,。例如，如果莫伊尼罕乘公司商務(wù)機(jī)前往加州出差,，為了送其他高管去其他地方商務(wù)旅行,，飛機(jī)必須返回位于北卡羅來納州的總部，這筆返程費(fèi)用通常會(huì)算在莫伊尼罕頭上,。此外,，雖然莫伊尼罕確實(shí)將公司商務(wù)機(jī)用于私人出行，但因?yàn)樗呀?jīng)支付了相關(guān)開銷,，公司并未披露該筆費(fèi)用,。這家銀行表示，CEO使用公司商務(wù)機(jī)并非出于安全需要,，而是出于效率考慮,。由于這并不會(huì)給股東造成任何損失，他們或許會(huì)同意這樣的說辭,。

????2013年,，波音公司CEO詹姆斯?麥克納尼因非公事項(xiàng)使用商務(wù)機(jī)（當(dāng)然是波音737商務(wù)機(jī)），共耗費(fèi)了該公司373,137美元。波音發(fā)言人約翰?德爾恩確認(rèn),，要求CEO乘坐公司商務(wù)機(jī)私人出行是“一項(xiàng)出于安全、保障和效率等因素而確定的長(zhǎng)期政策,?！丙溈思{尼同時(shí)在IBM和寶潔公司董事會(huì)任職，乘坐公司商務(wù)機(jī)參加董事會(huì)議的費(fèi)用便達(dá)到約68,000美元,。

????通用電氣CEO杰弗里?伊梅爾特私人出行的飛行成本為343,121美元,。通用電氣的委托書中提到，這些“數(shù)額反映了公司商務(wù)機(jī)私人使用的增量成本……”此外,，公司還表示,，“首席執(zhí)行官家人或其他客人陪同其乘坐公司商務(wù)機(jī)出行的累計(jì)增量成本也被包含在內(nèi)?！蓖ㄓ秒姎獠⑽唇o出提供這項(xiàng)特殊待遇的理由,。委托書中僅提到：“我們?yōu)槲覀內(nèi)蚊母吖芴峁┪覀冋J(rèn)為合理的、有競(jìng)爭(zhēng)力的,、符合總體高管薪酬計(jì)劃的其他福利,。”

????通用電氣發(fā)言人表示,，伊梅爾特確實(shí)可以選擇向公司賠償私人使用公司商務(wù)機(jī)的費(fèi)用,。而且，他也確實(shí)曾這樣做過,，但公司在其委托書或其他文件中并未披露這件事,。

????2013年，迪士尼CEO羅伯特?艾格的公司商務(wù)機(jī)開銷為332,808美元,。2014年增加到391,411美元,。公司在其委托書中表示，艾格的“安全要求其所有私人出行均使用公司商務(wù)機(jī),?！焙茱@然，迪士尼對(duì)艾格的安全問題極為重視,。公司每年在這一項(xiàng)目上的開支就超過600,000美元,。

????康菲石油公司CEO賴安?蘭斯的商務(wù)機(jī)特殊待遇支出為330,869美元。蘭斯在2012年年中被任命為公司CEO之后,，董事會(huì)出于安全考慮要求他私人出行時(shí)乘坐公司商務(wù)機(jī),，“除非全球安全總監(jiān)確認(rèn)其他安排的風(fēng)險(xiǎn)可以接受?！迸c伊梅爾特一樣,，該筆費(fèi)用同樣包含“家庭成員或客人”陪同CEO出行的成本。

????公司商務(wù)機(jī)私用確實(shí)并不意味著CEO在用它來游山玩水。但各位CEO至少應(yīng)該認(rèn)真考慮學(xué)習(xí)莫伊尼罕的做法,，向公司支付私人出行的費(fèi)用,。

????編者按：文章發(fā)表之后，《財(cái)富》雜志收到了通用電氣的評(píng)論,，澄清了公司對(duì)待杰弗里?伊梅爾特私人使用公司商務(wù)機(jī)的的做法,，本文已進(jìn)行了相應(yīng)更新。（財(cái)富中文網(wǎng)）

????譯者：劉進(jìn)龍/汪皓

????審校：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 “l(fā)ongstanding 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.