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我国独立董事的薪酬制度探讨
引用本文:刘烨,李凯.我国独立董事的薪酬制度探讨[J].预测,2005,24(4):12-15,25.
作者姓名:刘烨  李凯
作者单位:东北大学,工商管理学院,辽宁,沈阳,110004
基金项目:国家科技部“十五”重大攻关资助项目(2001BA-206A)
摘    要:独立性被假设为独立董事存在价值的基本约束条件。如果为保证其独立性而不给其支付报酬,又会与人们普遍认为的剩余索取权与控制权相对称的原则相矛盾。本文试图从独立董事的独立性及其作用的分析入手,得出我国独立董事的薪酬制度对其独立性还没有构成损害的结论。最终,提出了建立健全我国独立董事薪酬制度的若干建议。

关 键 词:独立董事  薪酬  独立性  激励
文章编号:1003-5192(2005)04-0012-04

Discussion on Our Independent Director's Salary System
LIU Ye,LI Kai.Discussion on Our Independent Director''''s Salary System[J].Forecasting,2005,24(4):12-15,25.
Authors:LIU Ye  LI Kai
Abstract:Independence is supposed to basic restrict condition of independent director's being value. If not to pay himself for its independent, it will be antinomy to the universal residual rights of control and governance rights. This paper starts from the analysis of the independent director's independence and his function, it draw a conclusion that our independent director's salary system does not damage its independence. Finally, it gives several advices about the establishment and healthiness of our independent director's salary system.
Keywords:independent director  salary  independence  power
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