企业高管薪酬研究综述

摘要

高管薪酬问题是现代公司治理的一个重要议题。文章基于最近发生的金融危机，回顾了国内外的相关研究文献，归纳了企业高管薪酬的决定因素及制定薪酬结构需要考虑的因素。%The problem of executive compensation is a key issue of modern corporate governance. Based on the recent financial crisis, the paper reviews the relative literatures and summarizes the determinants of executive compensation level and the factors, signing a contract between the shareholds and the exectives, need to be considered.