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国有企业是一个比较特殊的群体,是我国国民经济的重要支撑力量和载体。因为我国是社会主义国家,国有企业的产权属于全体人民,所以人民对国有企业的关注程度要多于民营企业和外资企业。自从国企出现“天价薪酬”事件以来,社会各界对此广泛关注,各界的争鸣不断,其主要目的在于通过立法规制实现国有企业薪酬与业绩挂钩,从而实现高管薪酬合理性问题。本文通过对我国国有企业高管薪酬问题的分析,发现我国国有企业高管薪酬与业绩关联程度低、国有企业高管大多由政府直接任命而非人才招聘等问题。高管薪酬制度是公司法中的一项重要制度,其设立的目的在于降低代理成本,提高公司自身价值。但是法律在发挥作用时其效力也是有限的,高管薪酬制度主要作用在于保证高管薪酬与业绩之间是正相关。因此,针对不同性质企业的高管薪酬问题,法律发挥的作用也不尽相同。
State-owned enterprises are a relatively special group and an important supporting force and carrier for our national economy. Because our country is a socialist country, property rights of state-owned enterprises belong to all people, so people pay more attention to state-owned enterprises than private-owned enterprises and foreign-funded enterprises. Since the state-owned enterprises appeared “skyrocke payment ” incident, all sectors of society have been widely concerned about this, all sectors of the constant debate, its main purpose is to achieve through the legislative regulation of state-owned enterprise pay and performance linked to achieve the issue of senior executives pay rationality. Based on the analysis of executive compensation of state-owned enterprises in our country, this paper finds that the correlation between executive pay and performance of state-owned enterprises in our country is low and that the executives of state-owned enterprises are mostly appointed directly by the government rather than the recruitment of talents. The executive compensation system is an important system in the company law. Its purpose is to reduce agency costs and improve the company’s own value. However, law has limited effectiveness when it comes into play. The main function of executive compensation system is to ensure a positive correlation between executive compensation and performance. Therefore, different types of business executive compensation issues, the law also played a different role.