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2008年全球金融危机之后,针对董事及高级管理人员薪酬制度的研究越来越多。本文首先分析了薪酬信息披露对公司管治的重要性,并在此基础上,就澳大利亚和我国有关薪酬支付和董事及高级管理人员薪酬信息披露方面的法律规定进行详细解析对比,最后提出我国董事及高管薪酬支付和披露制度存在的不足,并提出改进建议。
After the global financial crisis in 2008, research on the remuneration system of directors and senior executives is more and more. This paper first analyzes the importance of the disclosure of remuneration information to corporate governance. On this basis, it analyzes and compares the relevant remuneration payment and the disclosure of remuneration information of directors and senior executives in Australia and China in detail. Finally, And the problems of payment and disclosure system of executive compensation, and put forward suggestions for improvement.