德国针对国内高管薪酬失控问题,借鉴和接受欧美有益规制措施,围绕监事会运作效率、公司运营透明度进行改革,在董事薪酬个别披露、薪酬决定权人薪酬调整权、薪酬合理性注意义务、不当薪酬支付损害赔偿义务以及薪酬取回权等方面进行了卓有成效的探索,为我国建构和完善高管薪酬规制制度提供了有益借鉴。 In response to the loss of control over senior executives in China, drawing lessons from and accepting favorable regulatory measures in Europe and the United States, Germany conducted reforms on the operational efficiency of the board of supervisors and the transparency of its operations. It disclosed individual directors’ remuneration, the right of remuneration for remuneration decision makers, the duty to pay attention to remuneration, improper remuneration Pay the obligation of compensation for damages and the right to take the pay, etc., which provide a useful reference for our country to construct and improve the system of the executive pay regulation.