我国高管薪酬体系影响因素的变化研究

A Study on the Changes of Factors Influencing the Executive Compensation System in China

日趋激烈的经济全球化浪潮使本已复杂的高管薪酬影响因素变得更加难以确定。概述了高管薪酬的影响因素,分析了中国高管薪酬体系的变迁及影响因素的变化,认为不同时期影响我国高管薪酬设计的主要因素不尽相同,但所有的影响因素都或多或少地存在于各个时期,只因市场环境及政府改革政策的不同,在表现效果上有强有弱。

The increasingly fierce economic globalization makes it more difficult to determine the influencing factors that are already complex in executive compensation. The factors that influence executive compensation are summa-rized in this paper and the changes in those that influence the executive compensation system in China are analyzed. It is concluded that despite the differences in the major factors that influence the design of compensation in different periods, these factors exist more or less in each period and show, themselves in different degrees in accordance with the specific market environment and government reform policies.