构建PL/SQL IF THEN语句的更好方法是什么？

DECLARE
  v_salary NUMBER(8,2);
BEGIN
  SELECT salary INTO v_salary FROM employees WHERE employee_id = 100;

  IF v_salary > 5000 THEN
    DBMS_OUTPUT.PUT_LINE('The employee''s salary is too high.');
  ELSE
    DBMS_OUTPUT.PUT_LINE('The employee''s salary is acceptable.');
  END IF;
EXCEPTION
  WHEN NO_DATA_FOUND THEN
    DBMS_OUTPUT.PUT_LINE('Employee not found.');
  WHEN TOO_MANY_ROWS THEN
    DBMS_OUTPUT.PUT_LINE('Too many employees found.');
END;