Golden Parachute，法律术语，黄金降落伞。

Golden Parachute：a financial package with extremely generous terms received by an executive who loses his or her job or resigns due to a corporate merger or takeover.

指按照聘用合同中公司控制权变动条款对高层管理人员进行补偿的规定，如：解职费、股票期权收人和额外津贴等。

被收购或兼并企业的高层管理者，如高层主管、高层经营者、首席执事、最高行政负责人等等，一般很难在新企业中继续占据高层实权地位，其中不少人往往被迫辞职。为对付这种可能的风险，美国不少企业都制定有“黄金降落伞”的制度。凭着这一纸契约，当企业被收购或兼并时，原来的一些企业高层经营管理者便可以安全脱出，另谋高就，不受经济损失。在美国，每年排名在一千以内的大型企业中约有20%的企业与其高层经营管理人员签订了这种契约。这也是企业留住人才的有效方法之一。

Golden Handshake，黄金握手；丰厚的退职金，解雇费。

A large sum of money that is given to sb when they leave their job, or to persuade them to leave their job

指的是一大笔离职金。在欧美国家，有些公司会给即将退休的员工丰厚的退休金，然后最后一次握个手。这次握手就被称为Golden Handshake。

参考双语例句：

Golden parachutes entitle them to a full year's salary if they get booted out of the company.

黄金降落伞使他们一旦被公司解雇将有权获得一整年的薪水。

She fired 28,000 people before she herself was fired, departing with the 21 million dollar golden parachute that is financing her campaign.

她解雇了28,000个员工，在她自己被解雇之前。她还耗去了2100万美元的金色降落伞，用于支付她的策略。

A large number of such financial geniuses keep flaunting their plans to retire at 40; they were offered high salaries contracts when they joined an organization and given the so-called "golden parachutes" or "golden handshakes" when they left the organization after failing to satisfy investors.

我们看见很多这类金融奇才不断标榜40岁要退休，他们入职一间机构时有一张高薪的合约，甚至在离职时，这间机构不能令投资者满意他们离任时，都有所谓“黄金降落伞”与“黄金握手”。

And if Mr. Pell, 49, is axed following a takeover, he would be in line to collect a golden handshake of $1 million.

如果49岁的佩尔先生在公司被收购以后即被解雇的话，他有望获得1百万美元的丰厚离职金。