本文選題：國(guó)有控股　切入點(diǎn)：高管薪酬　出處：《云南大學(xué)》2016年碩士論文

【摘要】：國(guó)有控股企業(yè)高管薪酬的體制改革一直是近年來(lái)國(guó)企體制改革的重點(diǎn),對(duì)國(guó)有企業(yè)收入分配秩序要逐步調(diào)整,既關(guān)系到企業(yè)的發(fā)展,更關(guān)系到社會(huì)和諧。本文以國(guó)有控股企業(yè)高管薪酬的法律規(guī)制為研究對(duì)象,通過(guò)厘清高管薪酬存在的突出問(wèn)題,具體分析國(guó)企高管薪酬飛速提升,與其他人員收入水平存在極大差距的原因,進(jìn)而為我國(guó)相關(guān)法律規(guī)制的建立提供建議。本文首先提出研究背景、思路和創(chuàng)新點(diǎn)。接著是對(duì)相關(guān)概念和理論的概述,為后續(xù)的研究提供支持。在此之后,本文分析了高管薪酬在我國(guó)的法律規(guī)制現(xiàn)狀,探討了現(xiàn)行法律規(guī)制存在的主要問(wèn)題。這些問(wèn)題歸納起來(lái)主要有：確定程序出現(xiàn)問(wèn)題；激勵(lì)與約束機(jī)制僵化；信息披露不完善；追究機(jī)制不健全等。之后在對(duì)國(guó)外的法律規(guī)制經(jīng)驗(yàn)分析基礎(chǔ)上,恰當(dāng)借鑒,進(jìn)而為我國(guó)的相關(guān)法律規(guī)制建立提出建議：逐步完善監(jiān)管和決策程序；增強(qiáng)監(jiān)督機(jī)構(gòu)的總體作用；健全高管薪酬的約束與激勵(lì)制度；提高高管薪酬信息披露透明度；完善立法,對(duì)不合理的高管薪酬進(jìn)行司法矯正。目前,我國(guó)高管薪酬制度制定還處于初始階狀態(tài),要想完全符合我國(guó)的現(xiàn)實(shí)情況和新時(shí)代的理論體系、制度體系,尚要在各個(gè)方面繼續(xù)努力。此外,對(duì)該問(wèn)題的研究不能僅關(guān)注法律方面,還要結(jié)合經(jīng)濟(jì)學(xué)、管理學(xué)等其他學(xué)科。依托復(fù)合學(xué)科背景的研究,也有很多困難之處。
[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.
【學(xué)位授予單位】：云南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：D922.291.91

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