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《中央管理企业负责人薪酬制度改革方案》出台以来,国有企业尤其是中央管理企业的高管薪酬管理进入了所谓的“纠偏通道”。本文在厘清高管薪酬本质内涵和增长源泉的基础上,认为高管薪酬制度改革的关键是进一步深化经济体制改革,尤其是国有企业的产权制度改革,并进一步提出了重塑公司治理结构、改进高管选聘机制、优化高管薪酬结构、完善薪酬披露制度和强化高管薪酬监管等改进措施。
Since the promulgation of the “Remuneration System Reform Plan for Heads of Central Management Enterprises”, the management of SOE remuneration of state-owned enterprises, especially the central management enterprises, has entered the so-called “corrective channel.” On the basis of clarifying the essence of executive compensation and the sources of its growth, this paper argues that the key to the reform of the executive compensation system is to further deepen the reform of the economic system, especially the reform of the property rights of state-owned enterprises, and further proposes to reshape the corporate governance structure and improve The selection and selection mechanism for senior management, the optimization of senior management compensation structure, the improvement of salary disclosure system and the enhancement of supervision of senior management.