作 者: ;
机构地区: 南京财经大学工商管理学院
出 处: 《南京财经大学学报》 2005年第6期70-74,共5页
摘 要: 本文对近十年来美国公众公司外部董事薪酬结构变化的背景、内容与结果进行了研究。指出美国公众公司外部董事薪酬的结构性变更,在实质上是其薪酬制度对激烈市场竞争和加强公司治理的环境变化所作出的回应,反映了新环境下美国公司外部董事的公司治理角色加强。薪酬是行为约束与激励的重要机制,鉴于董事的公司治理角色增强而给予合理和有激励性的报酬,这也是我国加强公司治理的必然选择。 This article is to study the structure change of outside directors' compensation at US public companies. It points out that compensation structure change is essentially the response to market competition and corporate governance, as well as the reflection to reinforcing roles of outside directors at US public companies in a new environment. It also argues that reinforcing director roles of corporate governance and better compensating directors is inevitable trend for Chinese public companies to enhance corporate governance.