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上市公司独立董事薪酬制度建设 被引量:1

The Pay System Construction of Independent Director in Public Companies
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摘要 独立董事制度是完善上市公司法人治理结构中的一项有效措施。然而在实施过程中,始终为独立性和尚不成熟的独立董事薪酬问题所困扰。本文针对独立董事薪酬制度的现状进行比较分析,探讨了独立性与薪酬制度之间的关系,并对建立中国特色的独立董事薪酬制度作了一些探讨。 The independent director system is an effective measure to perfect the corporate management structure. However, in the implementation process, it is not easy to carry out this system due to the pay system. This paper makes a comparative analysis to the present pay system of independent director in public companies by exploring the relationship between the independence of system and the pay system and finds out some ways to establish the system for the Chinese characteristics.
作者 赵泓博
出处 《甘肃联合大学学报(社会科学版)》 2006年第4期107-109,共3页 Journal of Gansu Lianhe University:Social Sciences
关键词 独立董事 薪酬制度 独立性 independent director pay system independence
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  • 1D Yermack. Remuneration, Pmtention, and Repuration Incentives for Outside Directors[J]. The Journal of Finance, 2004.
  • 2Firth, M., Fung,P.N.Y., and R, ui,O.M., Simultaneous Relationships among Ownership,comporate Governance and Financial Performance[M].The Hong Kong Polytechnic University, 2002.
  • 3谷佩云.我国上市公司独立董事制度存在的问题及重构[J].财会研究,2009(1):54-56. 被引量:5

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