金融危机背景下董事报酬的处理与限制

在国际金融危机背景下,各国政府采取了不同种类应对国际金融危机的措施,如对企业以援助,但受助企业的董事及高管仍享有高额薪酬。为限制高薪董事的报酬,许多国家与地区以立法模式对董事薪酬予以限制。在国际金融危机的背景下,基于公司社会责任之理念,为加强对公司利益相关人的保护,衡平董事、公司及利益相关人之利益,应建立董事薪酬公开机制,通过立法确立在接受政府补助达到一定数额以上的企业,政府可以限制董事经理之报酬或为必要处理及限制。

Resolution and Limitation to the Salary of Directors during the Period of Economic Crisis

During the period of economic crisis,each country has carried out different kinds of resolutions to the crisis which is caused by sub-prime mortgage and provided supports to its enterprises.However,the directors and senior managers of supported enterprises are still enjoying high salary.In order to limit the salary of directors,a number of countries and regions have enacted regulations to confine it.During the period of economic crisis,based on the tenet of corporate social responsibility and the objective of protection of interest relevant parties,and in order to balance the interest between directors and interest relevant parties,China shall establish director salary disclosure system,and enact regulations to authorize government with relevant power to limit the salary of directors and managers or carry out necessary resolutions and restrictions when such corporations have accepted more than a fixed sum of supports from government.