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国家开始改革国企制度以来,高管薪酬再次受到限制。但薪酬是刚性的货币激励,因此开始替代性的形成多元化的、不直接体现为货币的报酬体系,其中的一种就是在职消费。对在职消费的产生国内外有两种观点:代理管和效率观。而对于在职消费与高管薪酬的关系,国内外学者们的观点并不一致。通过对国内外学者对两者关系的总结和分析为今后的研究提供参考。
Since the state began to reform the state-owned enterprise system, executive compensation has been limited again. However, remuneration is a rigid monetary incentive. Therefore, it is necessary to start an alternative form of a pluralistic remuneration system that is not directly reflected in the currency. One of them is on-the-job consumption. On-the-job consumption at home and abroad have two kinds of views: agency management and efficiency concept. As for the relationship between on-the-job consumption and executive compensation, the opinions of domestic and foreign scholars are not the same. Through the domestic and foreign scholars summarize and analyze the relationship between the two for reference for future research.