摘要
国企高管薪酬问题的根源在于内部治理机制失效、国有企业资源租金阻碍了业绩的可证实性、高管薪酬信息披露机制不健全和股东利益法律保护机制缺乏威慑力等方面。充分发挥职工董事在高管薪酬形成机制中的作用、完善高管薪酬信息披露制度、降低质疑高管薪酬问题的门槛和积极推进国企高管业绩评价手段是解决高管薪酬异化的有效措施。
The root of this problem came from various aspects, such as inefficiency of intemal governance system, block of performance verifiability, unsound information disclosure system and deficient deterrent force of law protection system for sharcholdem＇ benefit. The effective measures to settle the alienation of executive compensation include： give full play to the role of worker directors in the formation mechanism of executive compensation, improve the information disclosure system of excutive compensation, lower the threshold of questioning the issue of executive compensation, promote the performance evaluation of executives and so on.
出处
《广西财经学院学报》
2011年第2期109-112,共4页
Journal of Guangxi University of Finance and Economics
基金
2009年中央高校基本业务科研项目"国有企业控股上市公司激励机制与并购行为研究"(项目代码:31540911108)
关键词
国有企业
高管薪酬
管理者权力
职工董事
企业管理
信息披露
state-owned enterprise
executive compensation
administrator power
worker director
business management
information disclosure
