机构地区: 华南师范大学经济与管理学院
出 处: 《广州大学学报(社会科学版)》 2009年第2期42-48,共7页
摘 要: 从委托代理理论出发,提出独立董事的薪酬水平与薪酬结构的决定因素存在差异,对报酬制度、薪酬水平、薪酬结构、任期长短与独立董事独立性的关系,对独立董事与公司绩效关系,对独立董事的股权激励效果进行了系统的评述。 Based on Principal-agent theory, this paper points out the different determinants for the compensation level and structure of outside directors. Systematic description has been given of the relationship between the independence of a outside director and the compensation system, level and structure, term of office, the relationship between an outside director and a company's performance, and the effects of stock incentive.
领 域: [经济管理]