CAJ | 학술논문

从建国以来，我国的高管薪酬经历了一个漫长的发展历程，逐渐与世界接轨，但是国有企业作为一个特殊的主体，其薪酬结构还存在一定的问题。本文通过对美国、日本等国家高管薪酬机构的介绍，对比分析中国国企高管薪酬激励现状，根据国外的启示阐述了国企高管薪酬设计的原则与要点。
종건국이래，아국적고관신수경력료일개만장적발전역정，축점여세계접궤，단시국유기업작위일개특수적주체，기신수결구환존재일정적문제。본문통과대미국、일본등국가고관신수궤구적개소，대비분석중국국기고관신수격려현상，근거국외적계시천술료국기고관신수설계적원칙여요점。
Since from the founding of country,China's executive compensation has gone through a long development process, and gradually keeps up with the world. But as a special subject, the salary structure of state-owned enterprises still has some problems. Through introducing the executive compensation agencies in United States, Japan and other countries, this paper compares and analyzes the status quo of executive compensation in state-owned enterprises, according to foreign revelation, describes the principles and elements of executive compensation design in state-owned enterprises.