在社会发展的这几十年里，我国社会主义市场经济体制建设取得了举世瞩目的成就，资本市场也得到了初步的发展，为数不少的企业已经改制成为了上市公司。但我国上市公司高管人员薪酬激励不公平问题日益突显出来，主要表现为:上市公司高管人员年度平均收入个体差异显著；上市公司高管年薪增长与公司效益增长不一致；上市公司系统内薪酬差别过大等。这种状况己经适应不了我国经济进一步发展的要求，阻碍了我国上市公司的进一步发展，成为我国上市公司高管人员薪酬激励改革函待解决的问题。
关键词：上市公司 高管人员 薪酬激励 公平性问题
ABSTRACT
in social development in these decades, China’s socialist market economic system construction gained the success that attract worldwide attention, capital market also got preliminary development, a large number of enterprises have changed the system to be listed company. But executives of Listed Companies in China pay incentive is not a fair question is prominent day by day, the main performance is: the executives of listed companies annual average income of individual differences; listed company executives annual salary growth and benefit growth discordance; listed company system salary difference is too large. This situation has been unable to adapt to the further development of China’s economy, hinders the further development of the listed company of our country, become the executives of Listed Companies in China pay incentive to reform a problem that remains to be settled.
Key words: Listed Company Executives Incentive Pay Fairness
目 录
3.2.1薪酬制度本身才是引起高管人员不公平感的最主要原因 8
3.2.4绩效考核评定没有真正反映员工的真实状况…….. 8
第五章 我国上市公司高管人员薪酬激励公平发展的趋势.. 10
5.2改革薪酬增长体制，完善高管人员参与薪酬制定的制度 10
