对我国高管人员薪酬激励与绩效评估现状的反思

2009年初，受到美国政府多次注资救助的美国国际集团（AIG）为其高管发放了高达1．65亿美元的奖金，此举引起了美国社会各界强烈不满，国内也爆出了国泰君安员工人均收入超过百万的消息，高管薪酬继2007年中国平安马明哲6600万天价年薪后再度成为了争议的焦点。文章基于以上案例，剖析了薪酬风波背后反应出的一系列实质性问题，并以此为鉴提出在金融危机背景下对规范国内企业高管薪酬与完善绩效评估体系的思考。

The Reconsideration of Chinese Executive Compensation and Performance Evaluation System

In the beginning of 2009,American International Group granted its executives 1.65 billion dollars extra pay after accepted several times capital register from the government,which arouse the American society s dissatisfaction.Meanwhile,after the Mr Ma from Ping An Insurance s 66 million salary in 2007,the news of the Guotai Junan Securities own its workers more than one million yuan per capita makes the executives compensation the focus of disputes again.Based on the above cases,this article analyzes the es...