在现代经济制度中,采用相对完善的薪酬制度对公司员工进行激励已经成为了公司治理的重要手段之一。但是在会计实中,为了避免高额的双重税费,企业通常将本应支付给高层管理人员的薪酬转化为业务招待费、在职消费等名目由公司予以报销,并计入企业的管理费用中予以税前扣除,使得管理费用的一部分成为了企业高管的“隐形薪酬”。然而,在“国八条禁令”颁布以后,各级政府机关及国有企业对于业务招待等管理费用的限制加强,一定程度上也影响了高管薪酬制度的调整。为了探究高管薪酬的诸多影响因素,本文建立相应模型试图寻找因素之间的相关性,竭力为我国反腐倡廉的风气建设和公司治理制度优化做出一定理论贡献。 In the modern economic system, employing a relatively sound remuneration system to motivate employees has become an important means of corporate governance. However, in accounting practice, in order to avoid high double taxation, enterprises usually convert the remuneration that should be paid to senior management into business hospitality expenses. The incumbency consumption should be reimbursed by the company and included in the management expenses of the enterprise To be deducted before tax, making the part of management fees become corporate executives “invisible pay ”. However, after the promulgation of the “eight national bans”, government agencies and state-owned enterprises at all levels have tightened their restrictions on administrative expenses such as business entertainment and to a certain extent, this has also affected the adjustment of the executive compensation system. In order to explore many influencing factors of executive compensation, this paper tries to look for the correlation between the factors and try our best to make a certain theoretical contribution for the construction of our country’s anti-corruption and corporate governance system optimization.