公司治理机制对高管薪酬的影响研究:一个理论综述

A Theoretical Review Study on Impacts to Executive Compensation Caused by Corporate Governance System

作为公司治理制度的核心内容之一,高管人员的薪酬契约一直受到社会的密切关注,全球金融危机更是加深了社会公众对高管薪酬契约的关注程度。本文通过回顾国外近几年来的相关文献,系统梳理了公司治理机制对高管薪酬影响的最新研究成果,并对后续研究进行了展望。

As one of the core content of corporate governance, executive compensation contracts always has been close attention by the community, the global financial crisis is deepening public concern on this problem. This paper introduces recent classic papers and the foreland researches about the corporate gov- ernance impact of executive compensation, and then discusses future research opportunity in this field.