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本文通过近年来美国公司的经验教训揭示出公司治理必须重视的一个问题:公司高层管理者运用权力影响经理薪酬决策会带来公司腐败,导致按绩效付酬的经理薪酬管理目标失效,使高层管理者可以操纵有利于自己的经理薪酬计划而获取租金。消除高层管理者对经理薪酬决策的影响,需要严格限制独立董事资格,提高独立董事参与经理薪酬决策的权威,完善经理薪酬制定的工作程序,增强独立董事的激励机制,这是美国公司经理薪酬管理改革提供的重要经验。这些经验值得我国公司在实施股权激励的过程中加以借鉴。
Based on the experience of American companies in recent years, this paper reveals a problem that corporate governance must pay attention to: the use of power by senior management of the company affects the decision-making of manager’s salary will lead to corruption of the company, You can get rent by manipulating your own manager compensation plan. To eliminate the impact of top management on executive compensation decisions, the qualification of independent directors needs to be strictly limited, the authority of independent directors participating in manager’s salary decision-making should be improved, the working procedures for manager compensation development should be improved, and the incentive mechanism of independent directors should be strengthened. The important experience provided by the reform. These experiences deserve our company’s reference in the process of implementing equity incentive.