随着金融危机从美国蔓延到全球，金融危机暴露出来的高管薪酬问题也成为各国政府和社会公众关注的一个焦点，中国也不例外。中国高管薪酬问题的原因主要是：对市场经济下企业收入分配的思想认识有偏差，对高薪作用的认识有偏差，高管薪酬制度有缺陷，高管薪酬不透明。限制高管薪酬的根本理由在于：现代企业已经不是纯私有企业，而是“社会企业”；限制高管薪酬，应当包括所有规模企业，所有的事业单位和挂靠单位。%After financial crises developing fro m USA to all the world, the Executive Officer ’s high Compensation problem which ware exposed by financial crises become the focus issued by governments and social public, and also in China. In China, the mainly caus-es inducing in the Executive Officer’s Compensation were that the ideas about the enterprise income distribution in market economy and the role of high Compensation have error, there are defect in the system of the Executive Officer ’s high Compensation, the Executive Offi-cer’s high Compensation has not transparent. The paper thinks, the radical reason to restricting the Executive Officer’s high Compensa-tion is Modern enterprise is “social enterprise ”, rather than the pure private enterprise. Restricting the Executive Officer’s high Compen-sation should include the all type enterprises in scale, also include the all institutions and attached institutions. The paper puts forward some proposals restricting the Executive Officer’s high Compensation.
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