金融危机背景下不合理的高管薪酬使得有必要对高管薪酬法律制度进行反思。在高管薪酬的决定机制上,应赋予股东高管薪酬提案权,并强化股东高管薪酬决策权。应从限定披露的高管范围、明确披露高管薪酬的具体形式、加强对公司薪酬政策的充分披露和改善高管薪酬披露的方式等方面完善高管薪酬信息披露制度。应允许股东就高管薪酬提起派生诉讼,并就高管薪酬在公司自治和法院司法审查之间寻求和保持适当平衡。 Unreasonable executive compensation in the financial crisis makes it necessary to reflect on the legal system of executive compensation. In the decision-making mechanism of executive compensation, shareholders should be given the right to proposal of executive compensation and strengthen the executive's decision-making power. We should improve the disclosure system for executives 'remuneration from the scope of senior executives disclosed, the specific disclosure of senior executives' remuneration, the full disclosure of remuneration policies of the Company, and the ways of improving the disclosure of executive remuneration. Shareholders should be allowed to file a derivative action in respect of executive compensation and seek and maintain an appropriate balance of executive compensation between corporate autonomy and court judicial review.