基于危机视角的金融薪酬改革:国际经验与启示
被引量：2
摘要
金融危机后,各国监管机构均认为鼓励过度冒险的薪酬设计是促使风险积聚以致危机爆发的诱因之一。目前,对薪酬制度作出改变、将薪酬激励与风险管理结合起来、从薪酬层面防范危机的再次爆发,已经成为金融监管改革的重要内容。本文意在剖析薪酬制度存在的主要问题,总结国际组织与主要国家或地区的薪酬改革进程、改革内容与经验教训,并在此基础上结合我国薪酬体系现状,提出推进我国薪酬激励机制改革的合理化建议。
出处
《金融会计》
2012年第10期44-52,共9页
Financial Accounting
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