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近年来伴随着媒体对各大企业高管薪酬数额的批露,民众在各类企业高管“天价年薪”的问题上发出了质疑声,暴露出我国高管薪酬制度存在的不少问题,如董事会决定高管薪酬、高管薪酬与管理绩效、高管与其他员工的收入合理差距,平衡对高管的奖励与对股东的回报两者等,这些问题都亟待解决。本文主要围绕公司高管天价薪酬现象,分析当前我国国内企业薪酬制度,希望当前立法者能加强我国高管薪酬规范,建立现代企业薪酬体系。
In recent years, along with the media’s disclosure of the amount of executives ’remunerations in major enterprises, the public has raised questions about the issue of executives’ remuneration for various types of enterprises and exposed the problems that exist in China’s executive compensation system If the board of directors determines executive compensation, executive compensation and management performance, the reasonable income gap between senior management and other employees, balance the rewards of executives and the return to shareholders, these problems are all problems to be solved. This paper mainly focuses on the top-price salary of the top executives of the company, analyzes the current domestic enterprise pay system in China, and hopes that the current legislators can strengthen the remuneration of senior executives in our country and establish the remuneration system of the modern enterprise.