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中美高管薪酬监管措施比较分析
引用本文:姜浩端.中美高管薪酬监管措施比较分析[J].重庆工商大学学报(自然科学版),2012(5):1-5.
作者姓名:姜浩端
作者单位:国务院发展研究中心信息中心
摘    要:在对高管薪酬的监管中,中美两国都综合运用了限薪、增加透明度等措施。限薪在我国目前的发展阶段中仍然是必要的。在提高薪酬透明度方面,我国与美国相比有较大的差距。美国在高管薪酬监管中还采取了加强公平议价基础的相关措施,在这方面我国目前还缺乏实质性进展。高管薪酬监管不是以限制高管薪酬增长为根本目的,而是在提升激励作用的基础上处理公平性的问题。从这一点来讲,着眼于长远的提高透明度和公平议价基础的薪酬制度建设,是我国高管薪酬体系发展的战略选择。

关 键 词:中美高管  薪酬  监管

A Comparative Analysis of Supervision Mechanism for Senor Executives’ Salary between China and America
JIANG Hao-duan.A Comparative Analysis of Supervision Mechanism for Senor Executives’ Salary between China and America[J].Journal of Chongqing Technology and Business University:Natural Science Edition,2012(5):1-5.
Authors:JIANG Hao-duan
Institution:JIANG Hao-duan(Information Office,Development Research Center of the State Council,Beijing 100010,China)
Abstract:Measures such as limiting and increasing transparency are used both in China and America in the process of supervising senor executives’ salary.Limiting is still necessary in China now.Great gap exits in terms of increasing transparency between China and America.In America,measure as strengthening fair negotiation is taken,which is substantially lacking in China.The purpose of supervising senior executives’ salary is not to curb the increase of their salary but to maintain fairness on the basis of promoting motivation.Therefore,in the long run,increasing transparency and fair negotiation are the strategic choice in China.
Keywords:senior executives’ salary  supervision  comparison
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