上市公司独立董事薪酬制度的理论研究及现状分析

独立董事薪酬激励的传统理论解释是委托代理理论,而独立董事的独立性要求则与该理论存在不可调和的矛盾,从而制约了独立董事的薪酬制度激励研究。本文从新的角度--专业性和公共监督--对独立董事的薪酬制度进行了理论探讨,为独立董事的激励制度和薪酬制度的研究和实施提供了积极的探索。最后,本文结合实证研究对独立董事的薪酬特点进行了总结,并指出我国独立董事薪酬的发展趋势。

The Theory Study and Actuality Analysis on the Independent Director's Compensation System in Chines Public Corporations

The traditional theory explanation about the independent director's compensation motivation is the principal-agent theory. The theory is in contradiction with the independence of independent director. The studies of independent director's compensation system motivation are conditioned by the contradiction. The article discusses the independent director characteristics that are specialty and public supervision and studies the independent director's compensation system with new views. It will be positive helpful with the study and the implementation of independent director's motivation system and compensation system. Finally it summarizes the characteristics of independent director in Chinese public corporations combined with the demonstration method and points out the development directions of independent director in China.