论我国国企高管薪酬法律规制的合理路径-法律专业论文.docxVIP

2 2 西方国有企业高管薪酬的法律规制分析与借鉴，其中西方国家的分类规制的方法很值得 我们借鉴。 第四章为对我国国企高管薪酬法律规制的思考。该章节是本文的核心部分。主要包 括两部分内容：一是，我国关于国企高管薪酬法律规制的现状，分析了我国目前的关于 国企高管薪酬的法律体系、具体规制内容及存在的问题；二是，对我国国企高管薪酬法 律规制的具体思考，合理规制我国国企高管薪酬，应当包括如下措施：（1）建立中国特 色的以董事会为中心的国有企业治理模式，这是最关键的一步，也是其他措施得以发挥 作用的前提；（2）合理的国企高管薪酬决策权分配，要求国企应当建立薪酬委员会，负 责拟定执行董事、职工董事与高级管理人员的薪酬。而决定权的分配，国有资产经营公 司及非竞争性国有公司则交予国资委。一般国有公司则交予股东会。独立董事的薪酬的 拟定权与决定权都由国资委或股东会决定。（3）充分的国企高管薪酬披露。要求披露应 当在原有基础之上更加充分，不仅应当披露所有董事及高级管理人员的薪酬，而且应当 披露他们的薪酬的具体构成等等其他内容。披露主体为董事会，薪酬委员会对其披露内 容的客观性与独立性负责。（4）司法审查的适用，要求司法审查应发挥其应有作用，在 具体审查时，应区别竞争性国有企业与非竞争性国有企业，对他们的高管薪酬适用不同 的评价标准。 总结部分对上述内容进行了概括性地归纳。 关键词：国有企业；高管；薪酬；董事会；法律 1 1 Abstract The state-owned enterprises are the pillars of our national economy, solve the problem of state-owned enterprises, solved the main contradiction of the development of Chinese enterprises. State-owned enterprise (or state-owned enterprises, the central enterprises), by their nature, but also business, it has the common characteristics of the enterprises of general commercial matters, but also has its own unique characteristics different from the general commercial matters enterprises. In the world, corporate executive pay has been the focus of both scholars and the general public are that the existing executive pay system could be improved. In China, because of the unique national conditions, state-owned enterprises is Chinas leading state-owned enterprises are concentrated in the communications, mining, electricity, water, a matter of national lifeline of the industry, therefore, to solve Chinas state-owned executive pay legal regulation is particularly important. Solve the problem of state-owned executive compensation, an effective way to deduce a reasonable way of legal regulation of executive pay of state-owned enterprises on the basis of the regulation system of ordinary corporate executive pay, combined with the inherent characteristics of the state-owned enterprises. At the same time, the legal regulation of state-owned executive pay can not be separa