国有控股企业高管薪酬的法律规制研究

发布时间：2018-03-31 20:20

本文选题：国有控股　切入点：高管薪酬　出处：《云南大学》2016年硕士论文

【摘要】：国有控股企业高管薪酬的体制改革一直是近年来国企体制改革的重点,对国有企业收入分配秩序要逐步调整,既关系到企业的发展,更关系到社会和谐。本文以国有控股企业高管薪酬的法律规制为研究对象,通过厘清高管薪酬存在的突出问题,具体分析国企高管薪酬飞速提升,与其他人员收入水平存在极大差距的原因,进而为我国相关法律规制的建立提供建议。本文首先提出研究背景、思路和创新点。接着是对相关概念和理论的概述,为后续的研究提供支持。在此之后,本文分析了高管薪酬在我国的法律规制现状,探讨了现行法律规制存在的主要问题。这些问题归纳起来主要有：确定程序出现问题；激励与约束机制僵化；信息披露不完善；追究机制不健全等。之后在对国外的法律规制经验分析基础上,恰当借鉴,进而为我国的相关法律规制建立提出建议：逐步完善监管和决策程序；增强监督机构的总体作用；健全高管薪酬的约束与激励制度；提高高管薪酬信息披露透明度；完善立法,对不合理的高管薪酬进行司法矫正。目前,我国高管薪酬制度制定还处于初始阶状态,要想完全符合我国的现实情况和新时代的理论体系、制度体系,尚要在各个方面继续努力。此外,对该问题的研究不能仅关注法律方面,还要结合经济学、管理学等其他学科。依托复合学科背景的研究,也有很多困难之处。
[Abstract]:In recent years, the reform of the executive compensation system of state-owned holding enterprises has been the focus of the reform of state-owned enterprises. The order of income distribution in state-owned enterprises should be adjusted step by step, which is not only related to the development of enterprises, but also to social harmony.This paper takes the legal regulation of executive compensation in state-owned holding enterprises as the research object. By clarifying the outstanding problems of executive compensation, the paper analyzes the reasons why the executive compensation of state-owned enterprises is rising rapidly and has a great gap with other people's income level.Then it provides suggestions for the establishment of relevant legal regulations in China.This paper first puts forward the research background, ideas and innovative points.Then the related concepts and theories are summarized to provide support for further research.After that, this paper analyzes the current legal regulation of executive compensation in China, and discusses the main problems existing in the current legal regulation.These problems can be summarized as follows: the problems in the determination procedure; the inflexibility of the incentive and restraint mechanism; the imperfection of information disclosure; the imperfection of the investigation mechanism and so on.Then, on the basis of the analysis of the foreign legal regulation experience, we draw lessons from it, and then put forward some suggestions for the establishment of the relevant legal regulation in our country: gradually improve the supervision and decision-making procedure, strengthen the overall role of the supervisory body;Improve the restraint and incentive system of executive compensation; improve the transparency of information disclosure of executive compensation; perfect legislation to make judicial correction to unreasonable executive compensation.At present, the establishment of executive compensation system in China is still in the initial stage, in order to fully meet the reality of our country and the new era of the theoretical system, the system, there is still a need to continue efforts in all aspects.In addition, the study of this issue should not only focus on legal aspects, but also on economics, management and other disciplines.Rely on the research of complex subject background, also have a lot of difficulty.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.291.91

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