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近年来上市公司高管天价薪酬的现象频频引发市场参与者与学术界的热议。合理的薪酬体系能够有效激励高管,降低代理成本,提高公司价值。本文通过回顾国内外薪酬体系设计现状,提出我国薪酬设计存在的问题,旨在为高管薪酬体系设计的进一步研究提供一些思路。
In recent years, the phenomenon of skyrocketing remuneration of executives in listed companies frequently sparked heated discussions among market participants and academics. Reasonable salary system can effectively encourage executives, reduce agency costs and improve the company’s value. This paper reviews the current situation of salary system design at home and abroad, and puts forward some problems in the design of salary system in China. The purpose of this paper is to provide some ideas for the further research on the design of the executive compensation system.