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王佐发在《当代法学》2009年第2期撰文认为,高管薪酬制度是公司法上的重要制度,其制度目标在于降低公司治理的代理成本,提升公司价值。但是,传统的薪酬制度建立在两个理想的假定基础之上:董事能够代表公司平等地和高管谈判;高管薪酬标准可以独立于其他利益关系人的薪酬而确定。
Wang Zuo Fa in “Contemporary Law” 2009 the second author believes that the executive compensation system is an important system of company law, the system goal is to reduce the agency costs of corporate governance and enhance the company’s value. However, the traditional pay system is based on two ideal assumptions: directors can negotiate on an equal basis with senior management on behalf of the company; and executive compensation standards can be determined independently of the remuneration of other stakeholders.