本文關(guān)鍵詞： 高管薪酬 薪酬決定 薪酬披露 司法審查　出處：《中南大學(xué)》2010年碩士論文　論文類型：學(xué)位論文

【摘要】：上市公司高管是指公司的董事、監(jiān)事和高級(jí)管理人員(包括總經(jīng)理、副總經(jīng)理、董事會(huì)秘書、財(cái)務(wù)人員、總工程師等)。高管薪酬是指基本工資、獎(jiǎng)金、福利、職務(wù)津貼、在職消費(fèi)、股票紅利、股權(quán)激勵(lì)計(jì)劃等各種薪酬構(gòu)成所帶來的全部收益。隨著現(xiàn)代公司所有權(quán)和控制權(quán)的分離,出現(xiàn)了高管薪酬及薪酬問題,為了保護(hù)股東利益,法律有必要對(duì)其進(jìn)行規(guī)制。上市公司高管薪酬法律制度是歐美發(fā)達(dá)資本主義國(guó)家創(chuàng)立的,考察各國(guó)立法發(fā)現(xiàn)對(duì)其進(jìn)行法律規(guī)制的實(shí)踐主要體現(xiàn)在薪酬決策權(quán)的配置、薪酬披露、稅收規(guī)制和司法審查四個(gè)方面。薪酬決策權(quán)的配置方面,英、美等國(guó)家把董事的薪酬決定權(quán)賦予股東大會(huì),經(jīng)理人員的薪酬由董事會(huì)下設(shè)的薪酬委員會(huì)提議并交由董事會(huì)決定。德國(guó)由于實(shí)行一元制的公司治理模式,董事和經(jīng)理人員的薪酬由監(jiān)事會(huì)決定,特殊情況系由法院決定；薪酬披露方面,披露的對(duì)象、披露的內(nèi)容、披露的方式以及違規(guī)披露的法律責(zé)任各國(guó)規(guī)定都各有千秋；稅收規(guī)制方面,目前只有美國(guó)稅法對(duì)高管“金色降落傘”收入及其豁免進(jìn)行規(guī)定,但從規(guī)制的結(jié)果來看也事與愿違,并沒有達(dá)到降低高管薪酬的目的；司法審查方面,高管薪酬受到商業(yè)判斷規(guī)則的保護(hù),法院對(duì)股東提起的派生訴訟往往持謹(jǐn)慎態(tài)度,且審查的標(biāo)準(zhǔn)很難構(gòu)建和把握,從審查的結(jié)果來看,也不是很理想。我國(guó)處于上市公司高管薪酬法律制度構(gòu)建的初期,期間也出現(xiàn)了不少薪酬問題,例如薪酬與公司業(yè)績(jī)不相關(guān),薪酬結(jié)構(gòu)不合理,薪酬委員會(huì)不獨(dú)立,薪酬信息披露不充分等。薪酬問題的出現(xiàn)在很大程度上要?dú)w咎于法律規(guī)制的滯后缺陷。我國(guó)法律法規(guī)在高管薪酬決定、薪酬披露和司法介入三方面規(guī)制的均存在問題,從完善的薪酬決定制度、充分的信息披露制度和有限的司法干預(yù)制度三個(gè)向度完善我國(guó)上市公司高管薪酬法律規(guī)制。
[Abstract]:Executives of listed companies refer to the directors, supervisors and senior management of the company (including the general manager, deputy general manager, secretary of the board of directors, financial personnel, chief engineer, etc.). With the separation of ownership and control of modern companies, the issue of executive compensation and compensation has emerged, in order to protect the interests of shareholders. It is necessary to regulate it by law. The legal system of executive compensation of listed companies is established in developed capitalist countries in Europe and America. Four aspects of tax regulation and judicial review. In terms of the allocation of compensation decision-making power, Britain, the United States and other countries give the directors the right to decide the remuneration of their directors to the shareholders' general meeting. The remuneration of managers is proposed by the remuneration committee under the board of directors and decided by the board of directors. In Germany, the remuneration of directors and managers is decided by the board of supervisors, and the special case is decided by the court. In terms of salary disclosure, the object of disclosure, the content of disclosure, the way of disclosure and the legal liability of illegal disclosure, there are many differences in the national regulations; in the aspect of tax regulation, At present, only the US tax law provides for executives'"golden parachute" income and their exemption, but the results of the regulation also backfired, and did not achieve the goal of reducing executive pay; judicial review. Executive compensation is protected by the rules of business judgment, the court often takes a cautious attitude towards derivative lawsuits filed by shareholders, and the standards of review are difficult to construct and grasp. China is in the early stage of the legal system of executive compensation of listed companies, during which there are many compensation problems, such as compensation is not related to company performance, salary structure is unreasonable, compensation committee is not independent. The appearance of compensation problem is largely due to the lag defect of legal regulation. There are problems in the three aspects of executive compensation decision, compensation disclosure and judicial intervention in our country's laws and regulations. From the three aspects of perfect salary decision system, adequate information disclosure system and limited judicial intervention system, we improve the legal regulation of executive compensation of listed companies in our country.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：D922.291.91

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