独立董事报酬机制研究  

On Compensation for Non-executive Directors

作　　者：李明辉[1] 

机构地区：[1]厦门大学会计系

出　　处：《证券市场导报》2004年第8期23-27,共5页Securities Market Herald

摘　　要：从长期来看,随着证券民事诉讼的起步并逐渐发展,我国独立董事的责任风险将大大提高,独立董事的报酬水平与其责任风险不相匹配,将会使一部分优秀的独立董事人才流失。What is the right amount of compensation to ensure theindependence of non-executive directors? In US, non-executive directors are usually compensated andcompensation is getting increasingly diversified includingincentive packages. In current China, related rules arelacking and compensation is low. Considerations shouldbe taken to learn from the western experience.

关 键 词：独立董事制度 报酬机制 中国 上市公司 证券市场 民事诉讼 激励机制 薪酬制度 股权结构 

分 类 号：F279.246[经济管理—企业管理] F832.51[经济管理—国民经济]