法律制度的反思与重构-法律专业论文.docxVIP

摘 要 2007 年爆发的次贷危机引发了许多金融法方向课题的研究，金融业高管薪酬是 其中的之一。次贷危机给了我们一个重新审视金融业高管薪酬的机会。金融业高管 薪酬之所以引发了如此之大的争议，在于其行业存在高风险的特殊性，高管薪酬之 不合理会导致高管盲目追求短期效益，甚至是舞弊造假。由于金融业作为一个公众 利益实体，利益相关者众多，这样的行为会严重损害实体经济，甚至会造成系统性 风险。其二，我国金融业高管普遍存在着巨额高薪的现象，而其高薪的制定又缺乏 合理性，这与我国社会主义制度崇尚的公平原则相违背。由此，“限薪”就成为了金 融业高管薪酬中的主题。通过对审计学、财务管理学、人力资源管理学、金融法学 等学科中关于高管薪酬理论的梳理和分析发现，这样单纯的“限薪”治标不治本， 而且“限薪”的本身也存在着阻碍金融业发展的弊端。在对美国金融业高管薪酬的 分析比较中，可以发现公司治理缺陷是导致金融业高管薪酬不合理的致命原因。只 有在良好的公司治理基础之上，通过建立统一、协调的金融业高管薪酬法律制度才 能从根本上解除病患，并利用薪酬制度帮助我国金融业在金融全球化中占据有利位 置。 关键词: 次贷危机 金融业高管 薪酬 Abstract The outbreak of the subprime mortgage crisis in 2007 triggered a number of researches in the direction of financial law, the executive compensation in financial industry is one of them. Subprime mortgage crisis has given us a opportunity to re-look at the financial executive compensation .The reason why the executive compensation in financial industry brought so much controversy is that there is high risk because of their particularity nature of the industry. Executives’ unreasonable compensation will result in the blind pursuit of short-term effectiveness, and even fraud. As a public interest entity, there are a number of stakeholders in the financial industry, such actions would seriously damage the real economy, and even result in systemic risk. Secondly, contrary to the principle of fairness advocated by the socialist system, there exists a widespread phenomenon that the executives in Chinas financial industry enjoy huge salaries, which lack of rationality. So “limited compensation” of executives become the subject in financial industry. Through the study of auditing, financial management, human resources management, finance and law multidisciplinary we found that “limited compensation” is just temporary solution, and there are also disadvantages that it may hinder the development of financial industry for “limited compensation” itself.In the U.S. financial sector analysis and comparison of executive compensation, the defects of corporate governance is