2.披露国企高管薪酬的决定
首先,法律应当强制披露董事会决定国企高管薪酬的依据。包括高管薪酬安排的目标及其决定因素、薪酬结构的各个组成方式及其原因、薪酬业绩考核的标准、薪酬数额与业绩目标之间的关联度等。其次,法律应当强制披露董事会决定国企高管薪酬的程序。包括薪酬委员会的政策和决议程序、决定薪酬的过程、董事会成员对薪酬的意见、国有股东的批准等。
Legal Regulation of State-owned Enterprise Executive Compensation—Perspective of Efficiency
Xiao Song
Abstract:The legal regulation goal of state-owned enterprise executive compensation is not equalizing wealth,but to fix compensation contracts,reduce the enterprise agency cost and promote the enterprise efficiency.The path of legal regulation on state-owned enterprises executive compensation shall take the complete compensation contracts as the core.To strengthen compensation decision mechanism and perfect the compensation information disclosure system are in line with efficiency view.In this paper,some suggestions are put forward on perfection of compensation decision mechanism and information disclosure.The legal limits on state-owned enterprises executive compensation level and structure can not help to solve enterprise agency problem and should be cancelled.