摘要
作为全球公司治理运动的发起者,英国公司治理体系的发展受到了世界各国的广泛关注。本文认为,英国公司治理体系的演进体现出长期性、平衡性和责任性的特征,折射出全球公司治理发展的新趋势。具体到董事薪酬制度安排,递延薪酬、比率指标披露和董事长报告等措施,保证了英国公司董事激励机制的有效性和可持续性,对我国公司治理体系和薪酬制度的完善具有一定指导意义。
Pioneered in the global movement of corporate governance, the development of the system of corporate governance in UK has received great attention around the world. This paper points out that, the greatest advantages of the corporate governance system in UK are long-time-successful operating, balancing and accountable. It reflects the new development of global corporate governance. For the directors' remuneration, measures like deferred pay, the ratio index and the report given by the chairman will insure the board operate effectively and continuable. Above all, the conclusions may be advantageously used in guiding the design of the system of remuneration of directors for our country.
出处
《经济管理》
CSSCI
北大核心
2011年第9期185-192,共8页
Business and Management Journal ( BMJ )
基金
中国社会科学院重大课题"改革新阶段中国国有企业的制度创新研究"
中国社会科学院工业经济所重点课题"世界各国公司治理制度比较研究"中间成果
关键词
公司治理
董事薪酬
解释或遵守
英国
corporate governance
remuneration of directors
comply or explain
United Kingdom