摘要
公司高管报酬问题长期以来都是世界性的研究热点和难题。由于国有企业高管与一般非公有企业高管在职责、产生机制、身份背景、职业保障等方面有所不同,他们的业绩考评与报酬的计量具有一定的特殊性。因此,明晰国企高管的报酬的合理性依据,对更加客观、合理和公平的核算国企高管报酬有着重要的意义。本文在分析我国高管报酬现状的基础上引入迈克尔.波特的钻石模型来考虑市场环境、政府行为等众多因素对我国高管报酬计量的作用和影响。
Senior executives＇ remuneration has arowsed great attention.The paper shows that senior executives＇ remuneration has acertain particularity because of ther responsibilities,ele ction mechanism,background,security and etc..Based on the analysis of China＇s status of executive remuneration,the author introduces the Michael Porter＇s Diamond Model to consider the Tmpartion of market ervironment,government action and other faitors on the evaluation of China＇s state enterprises.
出处
《陕西教育学院学报》
2010年第3期20-23,45,共5页
Journal of Shaanxi Institute of Education
关键词
报酬
国有企业
高管
remuneration
state-owned enterprise
senior executives
