中外企业高管薪酬模式差异与发展趋势  

The Differences on Executive Pay Model at Home and Abroad Enterprises and Its Development Trend

作　　者：王素娟[1,2] 

机构地区：[1]山东大学管理学院 [2]山东大学(威海)商学院

出　　处：《山东大学学报（哲学社会科学版）》2014年第1期111-120,共10页Journal of Shandong University(Philosophy and Social Sciences)

基　　金：山东省社科规划研究项目"企业高管薪酬分配确定机制与结构优化研究--基于人力资本价值视角"(项目编号13CGLJ13)

摘　　要：有效的高管薪酬激励机制是公司治理的关键。近几年全球高管薪酬管理实践经历了巨大的变化,各国上市公司高管薪酬激励模式差异性显著。在高管相对薪酬方面,通过对中、美、英、日等代表性国家的高管平均薪酬与人均GDP、法定最低工资、全国平均工资的比较,分析其差异性。在高管薪酬结构方面,对各国高管内部薪酬差距、薪酬构成形式及其比例等方面进行比较分析,并针对亚洲、欧洲、美国、澳大利亚等全球高管的薪酬发展趋势做了总结性分析,以期对世界各国的高管薪酬制度改革提供有益的借鉴与启示。Effective executive compensation incentives are the key to corporate governance .In recent years ,global executive pay has experienced great changes in management practice , the national executive compensation incentive model is significantly different . By comparing the average compensation of executives with the per-capita GDP ,the statutory minimum wage ,the national average wage of China ,the United States ,Britain and Japan ,this paper analyzes their differences . In terms of executive compensation structure ,a comparison is made on the internal pay disparity , executive pay constitutes and its proportion;a concluding analysis is made on the global development trend of the executive compensation in Asia ,Europe ,the United States ,and Australia to provide useful reference and inspiration to executive pay system reform of the world .

关 键 词：中外企业 高管薪酬模式 差异性 发展趋势 

分 类 号：F272.91[经济管理—企业管理]