不恰当的薪酬设计被公认是导致金融危机爆发的原因之一。危机后,金融机构的传统薪酬制度受到社会各界的广泛质疑和责难,甚至成为“占领华尔街”等抗议活动的主要矛头所向。对此,国际性组织以及各国监管部门也都对金融机构的薪酬制度进行了相应改革。 Improper pay design is widely recognized as one of the causes of the financial crisis. After the crisis, the traditional salary system of financial institutions has been widely questioned and censured by all walks of life and even become the main target of “Occupy Wall Street” protests. In this regard, international organizations and national regulatory agencies have also made corresponding reforms in the financial institutions’ remuneration system.