Congrats, I guess, to the winners, but it sure seems ironic that Ernst & Young could use a refresher on what it means to be an "entrepreneur".
To wit:

From The Collaborative International Dictionary of English v.0.48 [gcide]:

  Entrepreneur \En`tre*pre*neur"\, n. [F. See {Enterprise}.]
     (Polit. Econ.)
     One who takes the initiative to create a product or establish
     a business for profit; generally, whoever undertakes on his
     own account an enterprise in which others are employed and
     risks are taken. --F. A. Walker.
     [1913 Webster +PJC]

From WordNet (r) 2.0 [wn]:
  entrepreneur
       n : someone who organizes a business venture and assumes the
           risk for it [syn: {enterpriser}]

A typical salaried CEO does not put up his own money to found/fund a business, so does not assume any greater risk of loss than any other employee. His income is guaranteed to be greater than zero -- and in many cases, much, much greater.