经理人自定薪酬与薪酬考核委员会的本原性质分析

针对经理自定薪酬的现象，文章分析了经理和董事的经理人经济性质，并在此基础上着重研究了上市公司薪酬考核委员会的本原性质。文章认为，薪酬考核委员会的本原性质是平行独立于董事会的代表股东评价与考核经理人的公司治理机构。在厘清薪酬考核委员会本原性质的基础上，文章研究了符合本原性质的薪酬考核委员会的作用机理，并提出了应该依照薪酬考核委员会的本原性质，对监事会进行改造，使监事会成为具备薪酬考核委员会以及审计委员会在内的对董事会和高管人员进行过程监督的公司治理机构的建议，以避免经理人自定薪酬的自利机会主义行为。

Self-payment of Executives and the Nature of Remuneration Committee

Aiming at the phenomenon of self-payment of the executives,this paper analyzes the economic nature of managers and directors and the nature of Remuneration Committee of a listed company.The paper proposes that the nature of Remuneration Committee is an administrative institution which evaluates and assesses the managers who are on behalf of the shareholders.It s in parallel with and independent of Board of Directors.By clarifying the nature of Remuneration Committee,this paper analyzes the mechanism of acti...