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高层管理人员是企业的核心决策层,他们是企业的主体和发展中枢,随着企业的上市发展,企业的经营权和所有权分离,企业高层管理人员的薪酬问题成为各界人士关注的热点话题,也被认为是解决股东与高层管理之间委托代理问题的关键。近年来,国内外的学者对高管薪酬问题的研究也取得一定的进展,对现实的实践也有一定的指导意义。本文在分析影响企业高管薪酬的主要因素,随后,在问题分析论证研究基础上,对合理规范企业高管薪酬提出相关的解决策略,希望对完善我国企业治理及建立健全我国的上市高管薪酬体制有一定的帮助。
Senior managers are the core decision-makers of enterprises. They are the main body and development center of enterprises. With the development of enterprises and the separation of management rights and ownership of enterprises, the remuneration of top management of enterprises has become a hot topic of concern to all walks of life. It is considered as the key to solve the principal-agent problem between the shareholders and top management. In recent years, scholars at home and abroad have also made some progress in the study of executive compensation, which is also of guiding significance to the practice of reality. This article analyzes the main factors affecting the executive pay of the enterprise, then, on the basis of the analysis of the problem analysis and argumentation, puts forward some solutions to the reasonable regulation of the executive pay, hoping to improve the corporate governance of our country and establish and improve the salary of our country’s listed executives System has some help.