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董事薪酬披露规则的制度设计是科学、高效的公司治理至关重要的一环,完整、准确、充分而又及时的信息披露是我国上市公司董事薪酬披露规则发展的必然。薪酬信息的全面披露作为抑制董事与高管薪酬自我交易和利益冲突危险的规制手段,可以降低股东与董事之间的信息不对称性,有利于股东实施监督,从而防止董事自利行为的发生。目前我国董事薪酬的披露规则明显落后于国际标准。从优化我国公司治理规则,完善公司立法角度考量,我国关于董事薪酬的披露规则的设计应及时更新,迅速跟进,灵活反应这一领域法律规则的发展变化,以期更好地服务于实践。
The system design of directors ’remuneration disclosure rules is a crucial part of scientific and efficient corporate governance. The complete, accurate, adequate and timely information disclosure is the inevitable development of the directors’ remuneration disclosure rules in our country. Full disclosure of salary information as a means of restraining the self-dealing of directors and executive pay and the danger of conflict of interest can reduce the information asymmetry between shareholders and directors, and it is good for shareholders to supervise, so as to prevent the self-interest behavior of directors. At present, the rules governing the disclosure of directors’ remuneration in China clearly lag behind international standards. From the perspective of optimizing our corporate governance rules and perfecting the corporate legislation, the design of our country’s rules on disclosure of directors’ remuneration should be timely updated and promptly followed up to flexibly reflect the development and changes of legal rules in this field so as to better serve the practice.