我国上市公司高管薪酬追回制度的法律研究

发布时间：2018-07-08 16:23

本文选题：上市公司 + 高管薪酬　；参考：《延边大学》2015年硕士论文

【摘要】：随着社会经济的发展,企业高管薪酬问题逐步走进人们的视角。在我国,上市公司高管薪酬过高的现象层出不穷,似乎已经趋向于“天价”,这样失控的企业薪酬管理状态受到了社会的广泛关注和强烈谴责。1面对这样的状况,我国出台了一系列政策和行政手段来规制上市公司高管薪酬,但适用的效果却差强人意,企业高管“天价薪酬”的问题仍然得不到有效地遏制。显然,仅仅借用行政手段和政策指引的方式并不能有效地解决企业高管薪酬问题,在处理这一问题上,还需要法律制度发挥其独特的作用来帮助国家政策合理的解决高管薪酬问题,在美国,真正能够规制企业高管薪酬的有效途径是利用法律武器,因为高管薪酬问题,不仅是一个经济问题,严格来说,这更应该是一个法律问题。法律手段才是有效规制“天价高管薪酬”的合理有效手段。随着现代企业制度的不断发展和上市公司治理机制的不断完善,高管薪酬制度已经逐渐占据重要地位,在降低企业运行成本和激励高管创新工作模式中发挥了重要的作用。但任何一项制度都要经过实践的检验,随着2007年金融危机的爆发,企业“天价”薪酬问题不断涌现,人们将无处宣泄的不满与愤怒都抨击到高管薪酬制度上：高级管理人员享受着高额的报酬,却承担着过少的风险,这显然是不公平的,也是不成比例的。这给我们抛出了很多亟待解决的问题,其中最重要也最迫切的就是要尽快并且合理的解决争议颇多的高管薪酬问题。在长期的对高管薪酬进行监管的过程中,我国逐步借鉴美国等西方国家的做法,进行了相关的立法工作,并将重点放在如何规制上市公司高管薪酬。通过查阅资料,不难发现美国的企业高管薪酬法律制度中存在薪酬追回制度值得我们学习和借鉴,这项制度的精髓是对基于欺诈或者是计算错误而被错误支付的薪酬进行追回。它不仅可以在企业和高管之间订立薪酬合同时进行约定,也不排除在没有进行相关约定的情况下开展的追溯性使用。但对于这样一个新生事物,在被赋予极大希望的同时也必然饱受质疑2。那么,就如何转变企业高管激励机制,规制企业高管天价薪酬问题,本文拟对引入上市公司高管薪酬追回制度的具体规定适用问题进行探讨,以期对缓解高管薪酬不合理现象做出贡献。
[Abstract]:With the development of social economy, the issue of executive compensation has gradually come into people's perspective. In China, the phenomenon of excessive executive compensation of listed companies appears in endlessly, which seems to have tended to "sky-high price". The out-of-control salary management of enterprises has been widely concerned by the society and strongly condemned to face such a situation. China has issued a series of policies and administrative measures to regulate the executive compensation of listed companies, but the effect of the application is not satisfactory, and the problem of "sky-price compensation" of enterprise executives can not be effectively contained. Obviously, the issue of executive compensation cannot be effectively solved by merely using administrative means and policy guidance. It also needs the legal system to play its unique role in helping the national policy to solve the problem of executive compensation reasonably. In the United States, the effective way to regulate the executive compensation of enterprises is to use the legal weapon, because the issue of executive compensation. Not only is it an economic problem, but strictly speaking, it should be a legal issue. The legal means is the reasonable and effective means to regulate the "sky-high executive compensation". With the continuous development of modern enterprise system and the continuous improvement of listed company governance mechanism, executive compensation system has gradually occupied an important position, which has played an important role in reducing the operating cost of enterprises and encouraging executives to innovate working mode. However, any system has to be tested by practice. With the outbreak of the financial crisis in 2007, the issue of "sky-high" remuneration for enterprises has been emerging. People attack executive pay systems with nowhere to vent their discontent and anger: it is clearly unfair and disproportionate for senior managers to enjoy high pay but take too little risk. This gives us a lot of problems to solve, the most important and most urgent is to resolve the controversial issue of executive compensation as soon as possible and reasonably. In the process of supervising executive compensation for a long time, our country gradually draws lessons from the practices of the United States and other western countries, carries on the related legislation work, and focuses on how to regulate the executive compensation of listed companies. It is not difficult to find that there is a compensation recovery system in the corporate executive compensation legal system in the United States. The essence of this system is to recover the compensation that has been wrongly paid on the basis of fraud or calculation error. It can not only make the contract between the company and the executive, but also do not rule out the retroactive use without the relevant agreement. But such a new thing, while being given great hope, must also be questioned 2. 5%. Then, on how to change the incentive mechanism and regulate the sky-price compensation of executives, this paper intends to discuss the application of the specific provisions of the executive compensation recovery system in listed companies. In order to alleviate the unreasonable executive compensation phenomenon to make a contribution.
【学位授予单位】：延边大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.291.91

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