薪酬委员会是在英美企业董事会内部普遍设立的，旨在评价包括CEO、其他执行董事在内的高级管理人员的绩效，负责制定和核定董事会成员及高级管理人员的一揽子补偿方案的一个专门机构。在英美国家的实践中，薪酬委员会主要由外部董事和独立董事组成，与审计委员会、提名委员会共 The Remuneration Committee is a specialized agency established throughout the board of directors of Anglo-American companies to evaluate the performance of senior management, including CEOs and other executive directors, and to formulate and approve a package of compensation packages for board members and senior management. In the practice of the Anglo-American countries, the remuneration committee is mainly composed of external directors and independent directors, with the Audit Committee, the Nomination Committee