公司高管薪酬合理性判定标准——域外实践与启示  

Criteria of the Rationality of Top-manager Compensation: Extraterritorial Practice and Enlightenment

作　　者：李荣[1] 赵建[1] 段莉[2] 马昌礼[2] 

机构地区：[1]四川师范大学经济与管理学院,四川成都610068 [2]四川省社会科学院,四川成都610064

出　　处：《石河子大学学报（哲学社会科学版）》2014年第6期57-63,共7页Journal of Shihezi University(Philosophy and Social Sciences)

摘　　要：法院介入公司高管薪酬合理性评判的前提之一是立法提供薪酬合理性判定标准。德国公司法的业绩与通常标准、日本税法中的形式与实质标准、美国法院判例中的浪费理论(均衡原则和经营判断原则)为各国确立薪酬合理性标准提供了参考。我国立法与理论有所涉及,税法确立了合理性标准但未对内涵进行阐释,学术界尝试对其影响因素进行了分析。为更好地解决高管薪酬合理性问题,需要结合我国公司治理实践,以薪酬真实地反映高管业绩与公司状况为核心,通过立法明确薪酬合理性判断标准。One of the premises of the court intervening in the judgment of the rationality of top-manager compensation is that legislation provides a criterion of rationality of the compensation. Many positive attempts have been made, for example, the performance and normal standards of the German company law, the formal and substantive standards of Japanese law and the waste theory （the equilibrium principle and the business judgment rule） in American court cases. The legislation and theory in China have involved that the tax law has established a reasonable standard but has not explained its connotation, and the academia tries to analyze its factors. In order to solve the problem of the rationality of top-manager compensation, we need to set a clear criterion of the rationality of compensation through the legislation combining with the practice of corporate governance in China and taking compensation truly reflecting the top-manager performance and the health of company as the core.

关 键 词：高管薪酬 合理性 判定标准 

分 类 号：D912.29[政治法律—民商法学]