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随着薪酬委员会在美英等发达国家公司普遍设立,薪酬委员会制度已成为西方公司治理机制不可缺少的一部分。但薪酬委员会制度是否有效,在理论研究上目前尚没有一个明确的结论。不过西方薪酬委员会在公司治理中的成功实践也表明,薪酬委员会制度的建立和发展对于我国公司治理实践特别是上市公司的治理,仍具有很大的借鉴意义。
As compensation committees are generally established in companies in developed countries such as the United States and Britain, the remuneration committee system has become an indispensable part of western corporate governance mechanism. However, whether the remuneration committee system is effective or not, there is not a clear conclusion on the theoretical research. However, the successful practice of the Western Remuneration Committee in corporate governance also shows that the establishment and development of the remuneration committee system still has great reference for our country’s corporate governance practice, especially the governance of listed companies.