CAJ | 학술논문

本文从影响上市公司高管薪酬的因素出发,分析归类了包括公司业绩、高管持股比例、公司规模、在职消费等七个主要影响因素,指出高管薪酬与公司业绩、国有股比例、在职消费的关系,提出完善相应的法律法规、科学设计薪酬评价体系、加强股权激励力度、明细薪酬披露等六个方面的建议。
본문종영향상시공사고관신수적인소출발,분석귀류료포괄공사업적、고관지고비례、공사규모、재직소비등칠개주요영향인소,지출고관신수여공사업적、국유고비례、재직소비적관계,제출완선상응적법율법규、과학설계신수평개체계、가강고권격려력도、명세신수피로등륙개방면적건의。
Based on the study of the influencing factors of the senior executive payment,this paper analyses and classifies the following seven major influencing factors：company performance,shareholding ratio of the senior executives,company size and the working consumption.More over it indicates the interrelationship between the senior executive payment and the company performance,state-owned shares and the working consumption.Finally,this dissertation put forward some proposals from the six aspects：improving the corresponding laws and regulations,scientifically designing the evaluation system of the payment,enforcing the stock right incentive,disclosing the payment details,etc..