知识经济大背景下,人才优势是各企业核心竞争力的重要组成部分,薪酬作为激励政策的重要手段之一,越发引起社会各界关注。笔者结合我国高管薪酬现状和出现的问题梳理企业高管薪酬影响因素,在此基础上提出政策性建议,促进我国上市公司完善公司治理结构并构建合理薪酬制度。 Under the background of the knowledge economy, the talent advantage is an important part of the core competitiveness of each company. Salaries, as one of the important means of incentivizing policies, have increasingly attracted the attention of all sectors of society. Combining with the status quo of China’s executive compensation and the emerging problems, the author combs the factors affecting the executive compensation of the company and puts forward policy recommendations on this basis to promote the improvement of the corporate governance structure and the establishment of a reasonable remuneration system for listed companies in China.