国有煤炭企业经营者薪酬监管研究

Supervision on the executives’compensation in state-owned coal enterprises

当前国有煤炭企业经营者薪酬监管存在内部人控制现象、薪酬与绩效脱钩、公共监管缺失等诸多问题。通过分析这些问题的现状发现:公司治理结构不完善、公共监管力度不足、缺乏立法规制是导致国有煤炭企业薪酬监管问题的主要原因。针对公司治理结构、公共监管、薪酬监管法规政策体系提出了具体建议。

Some serious problems have been found in the current supervision on executives’compensation in state-owned coal enterprises： serious insider control,imbalance between compensation and performance,and lack of public supervision.Findings after deep analyses of these current problems indicate that the key factors underlying the problem in question lie in the following three aspects： unsound governance structure,inadequate public supervision,and lack of legislation.Some specific suggestions have been offered to better the situation in the corporate governance structure,public supervision,and the system of regulations and policies in compensation supervision.