国内外独立董事薪酬制度比较分析

Comparison of Domestic and Foreign Salary Systems for Independent Directors

由于我国和西方国家的制度背景和社会文化的差异,独立董事的薪酬无论是在形式上还是在标准上都存在着不同。英国和美国是较早建立独立董事制度的国家,它们在独立董事薪酬的制定上具有丰富的实践经验,通过国内外独立董事薪酬的制度对比,从国内外独立董事的人员选择、薪酬制定、考核绩效、兑换薪酬、监督机制以及保障机制方面进行分析,发现了我国薪酬制度存在的一些问题,认为实施间接薪酬制度可以更好地发挥独立董事的作用。

Due to the differences in system, society and culture between China and the western countries, the salary of independent directors are different both in the form and the standard. England and America are the earlier countries that established the system of independent directors, and both of them have the practical experience on how to formulate the system of independent directors. By contrasting the institution of the system of independent directors both in our country and abroad, the text analyzes from several aspects ： the chosen of the domestic and foreign independent directors, the formulate of the compensation system, the performance appraisal, the exchange salary, the supervision system and the protection mechanisms. Finally we found that in our country＇s salary system, there are several problems. Implementation of the indirect salary system can help the independent directors play their role better.