我国现有对于公司高管薪酬的法律规制的研究多基于对英美国家立法的讨论,难以真正嵌入我国作为大陆法系成文立法国家的法律体系以及发挥二元制公司治理结构的内在优势,通过对德国在高管薪酬方面的立法介绍,本文试图在高管薪酬的决定机制、具体规则以及责任和诉讼机制等重要的结构性方面为我国立法得出一些有益的启示。 At present, most of the researches on the legal regulation of executive pay in our country are based on the discussion of the legislation of Anglo-American countries, which is difficult to embed in our country as the legal system of civil law countries in the civil law system and the inherent advantages of exerting the corporate governance structure of dual system. This article tries to give some beneficial enlightenment to the legislation of our country on the important structural aspects of the executive compensation decision mechanism, the specific rules and the responsibility and litigation mechanism.