西方发达国家目前已形成了一整套比较成熟的高层管理人员薪酬制度及其运行机制,基本上做到了激励与约束相对称、短期与长期相配套,从而使高级管理层人力资本的特殊价值得到了充分发挥。一、国外高层管理人员薪酬制度构成分析从总体上看,国外高层管理人员薪酬制度通常由三部分构 Western developed countries have now formed a relatively mature set of senior management compensation system and its operating mechanism, basically achieved the incentive and constraint symmetry, short-term and long-term match, so that the special value of senior management of human capital has been fully use. First, the analysis of the composition of the remuneration system of foreign senior management Generally speaking, the remuneration system of foreign senior management is usually composed of three parts