【摘要】 目前,我国独立董事薪酬制度存在严重的效率问题。研究发现,最优薪酬水平取决于独立董事的风险偏好、收入预期、工作能力和生产函数;最优薪酬结构取决于独立董事的风险偏好、收入预期,与其工作能力和生产函数无关;风险厌恶程度较高的独立董事适宜偏重货币工资激励。更多还原

【Abstract】 Efficiency of reimbursement system for independent directors in China is in dispute. Studies reveal that the best reimbursement level depends on independent directors for their risk preference, income expectation, proficiency and production function. The best reimbursement structure, however, does not relate to the last two factors. Directors who possess a low risk preference are better offered cash reimbursement incentive.更多还原