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薪酬作为国企高管激励机制的核心议题,关乎国企改革的成效。然而,我国国企高管薪酬存在显著的效率与公平问题,主要表现为高管薪酬与业绩缺乏相关性,以及薪酬水平与垂直差距过大,有效规制高管薪酬已经成为当务之急。基于薪酬规制路径的分析视角,无论是政府规制抑或自我规制,均由于程序机制的缺失或不足而导致无法实现规制目标。因此,有必要引入正当程序原则与薪酬决议程序,借助程序机制融合规制路径,以期有效地实现国企高管薪酬的规制目标。
As the core issue of SOE executives’ incentive mechanism, pay is related to the effectiveness of SOE reform. However, there is a significant efficiency and fairness in the executive compensation of the state-owned enterprises in our country. The main problems are the lack of correlation between senior executive compensation and performance and the disparity between the remuneration level and the vertical. Effective regulation of executive compensation has become a top priority. Based on the perspective of pay regulation, both government regulations and self-regulation fail to achieve the regulatory goals due to lack of procedural mechanisms. Therefore, it is necessary to introduce the principle of due process and the procedure of remuneration resolution, and merge the regulatory path with procedural mechanism so as to effectively realize the regulatory target of executive compensation in state-owned enterprises.