论文部分内容阅读
政策制定者认为,高管薪酬政策属公司自治事务,通过市场机制足以确保对高管支付的是竞争性而非垄断性的薪金。但道德风险和机会主义的存在,要求法律对企业高管薪酬决策进行有限干预。2008年以来,西方国家薪酬管理理念发生变化,薪酬自治转向国家干预和薪酬自律。我国对高管薪酬的调整主要借助于部门规章,存在着行政痕迹浓厚,法律阶位低、程序漏洞明显等问题。薪酬制度事关国家收入分配政策意图的实现,因此,应适时修改公司法,或出台《公司高管薪酬规范法》,完善高管薪酬决策程序、强制薪酬信息披露,赋予股东薪酬异议权。
Policymakers argue that executive compensation policies are corporate autonomy and that market mechanisms are sufficient to ensure that executives pay competitive, rather than monopoly, salaries. However, the existence of moral hazard and opportunism requires the law to make limited intervention in executive compensation decisions. Since 2008, changes have taken place in the concept of remuneration management in western countries, and remuneration autonomy has shifted to state intervention and remuneration self-regulation. China’s adjustment of executive compensation mainly relies on departmental rules and regulations. There are some problems such as strong administrative traces, low legal rank and obvious procedural loopholes. Therefore, the Company Law should be amended in time, or the “Law on Remuneration of Senior Executives of the Company” should be promulgated to improve the decision-making process of senior executives’ remuneration, enforce the disclosure of remuneration information, and give shareholders the right of remuneration.