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企业高管薪酬追回制度近年来引发了各界的高度关注,而我国目前尚缺乏明确的高管薪酬追回法律制度。文章介绍了高管薪酬追回制度的产生、主要内容及分类,分析了目前我国企业薪酬激励机制运行过程中存在的问题,论证了在我国建立高管薪酬追回制度的必要性和现实可行性,阐明了在我国建立高管薪酬追回制度应注意的问题,以期为我国实行该制度提供相应的理论支撑。
In recent years, corporate executive pay recovery system has drawn great attention from all walks of life, but our country still lacks a clear legal system of executive pay recovery. This paper introduces the emergence, main content and classification of executive compensation recovery system, analyzes the existing problems in the operation of compensation incentive mechanism in our country, and demonstrates the necessity and feasibility of establishing top management compensation recovery system in our country , Clarifying the problems that should be paid attention to in establishing the top management compensation recovery system in our country with a view to providing the corresponding theoretical support for our country to implement the system.