????許多公司的首席執行官都會充分利用他們使用公司商務飛機的特權。誰不希望有自己的空中座駕隨時待命？但股東們應該為此買單嗎？

????自2008年以來，這項福利引起了廣泛的關注和批評。對于公司商務機私用，公司給出的三個常見理由是：為高管安全著想、董事會授權，還有一個單純的原因——便捷。

????有多少大公司的CEO可以隨時使用公司的商務機？薪酬研究公司Equilar最近發現，在95家位列《財富》100強的上市公司中，有65位CEO有資格享受或獲得了某種形式的商務機特殊待遇。Equilar發現，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航空旅行。這項福利的平均成本，至少在那些已披露相關數據的公司，達到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特殊待遇呢？商務機開銷最大的五位CEO分別是美國銀行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，美國銀行CEO布萊恩使用公司商務機的開銷為448,521美元。該公司發言人勞倫斯?格雷森表示，莫伊尼罕已向公司償還了私人使用公司商務機的費用。那么，這筆接近50萬美元的費用是如何產生的？格雷森解釋稱，美國證劵交易委員會對私人使用公司商務機的看法，比國稅局更加廣泛。例如，如果莫伊尼罕乘公司商務機前往加州出差，為了送其他高管去其他地方商務旅行，飛機必須返回位于北卡羅來納州的總部，這筆返程費用通常會算在莫伊尼罕頭上。此外，雖然莫伊尼罕確實將公司商務機用于私人出行，但因為他已經支付了相關開銷，公司并未披露該筆費用。這家銀行表示，CEO使用公司商務機并非出于安全需要，而是出于效率考慮。由于這并不會給股東造成任何損失，他們或許會同意這樣的說辭。

????2013年，波音公司CEO詹姆斯?麥克納尼因非公事項使用商務機（當然是波音737商務機），共耗費了該公司373,137美元。波音發言人約翰?德爾恩確認，要求CEO乘坐公司商務機私人出行是“一項出于安全、保障和效率等因素而確定的長期政策。”麥克納尼同時在IBM和寶潔公司董事會任職，乘坐公司商務機參加董事會議的費用便達到約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“數額反映了公司商務機私人使用的增量成本……”此外，公司還表示，“首席執行官家人或其他客人陪同其乘坐公司商務機出行的累計增量成本也被包含在內。”通用電氣并未給出提供這項特殊待遇的理由。委托書中僅提到：“我們為我們任命的高管提供我們認為合理的、有競爭力的、符合總體高管薪酬計劃的其他福利。”

????通用電氣發言人表示，伊梅爾特確實可以選擇向公司賠償私人使用公司商務機的費用。而且，他也確實曾這樣做過，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?艾格的公司商務機開銷為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機。”很顯然，迪士尼對艾格的安全問題極為重視。公司每年在這一項目上的開支就超過600,000美元。

????康菲石油公司CEO賴安?蘭斯的商務機特殊待遇支出為330,869美元。蘭斯在2012年年中被任命為公司CEO之后，董事會出于安全考慮要求他私人出行時乘坐公司商務機，“除非全球安全總監確認其他安排的風險可以接受。”與伊梅爾特一樣，該筆費用同樣包含“家庭成員或客人”陪同CEO出行的成本。

????公司商務機私用確實并不意味著CEO在用它來游山玩水。但各位CEO至少應該認真考慮學習莫伊尼罕的做法，向公司支付私人出行的費用。

????編者按：文章發表之后，《財富》雜志收到了通用電氣的評論，澄清了公司對待杰弗里?伊梅爾特私人使用公司商務機的的做法，本文已進行了相應更新。（財富中文網）

????譯者：劉進龍/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 “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.