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国有企业作为我国国民经济的支柱,占有举足轻重的地位,解决中国企业发展的主要矛盾就在于解决国有企业的问题。在世界范围内,国企高管的薪酬问题一直是被关注的重点,各方学者皆认为现有的高管薪酬制度有待改进。因此,就国企高管薪酬的问题上从宏观和微观两个方面对现有文献进行综述,细分了不同的研究视角,并在分析现有研究不足的基础上,提出了影响国企高管薪酬改革的新视角,以期为今后的进一步研究提供重要参考。
As the pillar of our national economy, state-owned enterprises occupy a pivotal position. The main contradiction in resolving the development of Chinese enterprises lies in resolving the problems of state-owned enterprises. In the world, the salary problem of SOE executives has always been the focus of attention. All scholars agree that the existing executive compensation system needs to be improved. Therefore, on the issue of executive compensation of state-owned enterprises, this paper summarizes the current literature from macro and micro perspectives, subdivides the different perspectives of research, A new perspective of reform, with a view to provide an important reference for further research in the future.