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一、引言借鉴美国独立董事制度,基于委托代理理论,中国证监会颁布《关于在上市公司建立独立董事制度的指导意见》。但独立董事薪酬的制定并没有由《指导意见》确定一定的标准,而是由各上市公司自行确定。从我国上市公司财务报告可以看出,独立董事薪酬在公司之间存在很大的差异,有的甚至在公司内部独立董事之间也存在很大差异。独立董事薪酬出现较大的波动
I. Introduction Drawing on the system of independent directors in the United States, based on the principal-agent theory, the CSRC promulgated the Guiding Opinions on Establishing an Independent Director System in Listed Companies. However, the formulation of the remuneration of independent directors does not set a certain standard by the “Guiding Opinions,” but instead the listed companies themselves determine. As can be seen from the financial reports of listed companies in our country, the remuneration of independent directors varies greatly among companies, and some even have great differences among independent directors within the company. The remuneration of independent directors fluctuated greatly