上市公司董事薪酬决定的利益冲突及法律规制研究  

Interest Conflicts in Determining Directors' Salary in Listed Companies and the Concerned Legal Regulations

作　　者：钟芳瑾 

机构地区：[1]武汉大学法学院,湖北武汉430072

出　　处：《北京化工大学学报（社会科学版）》2014年第1期10-14,共5页Journal of Beijing University of Chemical Technology(Social Sciences Edition)

摘　　要：上市公司董事薪酬制度是公司治理的重要组成部分,各国公司法大多允许股东会或董事会决定董事薪酬并规定相应的决定机制。在公司董事薪酬决定过程中存在着利益冲突问题,从而削弱了公司治理的有效性,导致董事对公司与股东利益的侵害。为此,有必要通过关联董事表决权回避、股东参与权保障、股权激励机制运用以及董事薪酬信息披露等制度对董事薪酬决定的利益冲突进行法律规制。The system of directors’ salary in listed companies is an important part of corporate governance. Company laws in most countries allow shareholders or the board of directors to determine directors’ salary and set the appropriate provisions in their decision mechanisms. But in the process of director remuneration decision-making, there exist conflicts of interests, thus weakening the effectiveness of corporate governance, leading to the infringement of directors of the company on the interests of the company and the shareholders. For this reason, it is necessary to set and enact relevant legal regulations to avoid the conflicts of interest in determining directors’ remuneration through some concrete systems, e.g. the avoidance of voting rightconcerning directors;the guarantee of shareholders’ participation rights; the application of share incentive mechanism, and the disclosure of information on directors’ salary, etc.

关 键 词：上市公司 董事薪酬 利益冲突 法律规制 

分 类 号：DF411.91[政治法律—经济法学]