国内外上市公司CEO薪酬决定因素探析

Analysis on the Decisive Factors of CEO's Salary in China's Listed Corporations Companies at Home and Abroad

国外市场经济发达国家的上市公司CEO薪酬与公司销售额、股票回报、利润、董事会结构等多种因素有关。我国刚刚建立市场经济体制并在公司治理中引入独立董事治理机制的条件下,利润、独立董事数量、CEO影响等因素有不同于同样实行独立董事的其它国家的特征。对比两者不同,对于探索适合我国国情的公司治理模式有一定的启发。

CEO＇s salary in listed companies in developed foreign countries is relevant to various factors, such as sales of the corporation, return of shares, profit, structure of the Board of Directors. On the condition that China has just built up market economic system and the mechanism of independent director governance has been introduced, the factors such as profit and independent directors＇ number as well as the influence of CEOs have different characters from those in other countries that implement the same system of independent directors, which has some illumination for the seeking after corporation governing mode adaptable to China＇s conditions.