公益法人董事薪酬控制研究

On Remuneration Control for Trustees in Legal Entities for Public Welfare

公益法人的本质决定了对其董事薪酬实施控制的必要性。目前各国立法对董事薪酬的调整模式主要有三种类型:所有董事一律不得领取薪酬、可以获得相应报酬以及区分专兼职董事实施不同的薪酬政策。总的来看,董事领取合理报酬是董事薪酬立法的主要方向。合理薪酬的决定主体为公益法人权力机构,对于专职董事和兼职董事给予标准不同的薪酬,董事补偿并不必然受制于董事薪酬。

The legal entity for public welfare has determined by its nature the necessity to control the remuneration for its trustees. Generally speaking,there are three control patterns in the world：no remuneration; corresponding remuneration and different remuneration polices for full-time and part-time trustees. It is concluded that reasonable remuneration complies with the legislative tendency and such remuneration should be determined by the decision-making organ within the legal entity. Besides,remuneration should differ between full-time and part-time trustees. And the trustee＇s compensation is not subject to the remuneration.