金融海嘯暴露管理階層薪酬過高等問題後，「公司薪酬議題」遂成為後金融海嘯時代，公司治理改革的重要議題。舉例而言，美國特別針對公司薪酬議題進一步規範，於2010年7月通過「華爾街改革與消費者保護法」(下稱為「金融改革法」)，；我國立法者亦於2010年11月增訂證券交易法第14條之6，強制上市櫃公司(含興櫃公司)設置薪資報酬委員會(下稱「薪委會」)，並於2011年公布「股票上市或於證券商營業處所買賣公司薪資報酬委員會設置及行使職權辦法」。實際上，無論是美國或我國，二者似希冀透過薪酬管制規範藉此妥適處理薪酬議題，提昇公司治理。
然而，我國仿效英美國家設置薪委會之政策，雖立意良善，惟該管制手段，難謂無商榷之餘地。蓋我國與英美國家之公司治理環境、面臨的薪酬問題、及公司經營與監督體制等，似存有不相容之處。此外，此設置薪委會政策屬強制性質，係以齊頭式(one-size-fits-all)平等作為管制手段，恐加重對中小型公開發行公司之法令遵循(legal compliance)成本。據此，本文將從經濟理論與美國金融改革法有關薪酬之公司治理規定切入，並以我國實務工作者之觀點為核心，析論我國所面臨本土化、在地化之薪酬管制的課題。藉此，檢驗我國薪酬法制架構的問題，填補現行法制不足之處，找出適合我國之薪酬問題解決之道，從而，改善我國整體薪酬法制、提升企業公司治理的品質，相信可對我國公司治理之未來發展有所貢獻，並供我國未來立法與政策擬訂上的參考。

一、中文部分
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王志誠 ( 2009 )，財富管理法規之實戰守則⎯⎯實務爭點•案例解析，台北：財團法人台灣金融研訓院。
---------、封昌宏 (2009)，商業會計法，二版，台北：元照。
王志誠、洪秀芬、邵慶平、陳俊仁 (2011)，實用證券交易法，二版，台北：新學林。
干學平、黃春興 (1994)，經濟學原理－牽成繁榮追求進步，台北：新陸書局。
池美佳 (2005)，公司法下的利益衝突與規範策略－以股東、經理人與債權人間的利益衝突為中心，臺灣大學國家發展研究所碩士論文。
吳琮璠 (2010 ) ，審計學－實務應用與法律觀點，四版，台北：自版。
林仁光 (2003)，公司治理之理論與實踐－經營者支配或股東支配之衝突與調整，臺大法學論叢，33卷3期，頁201-279。
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胡韶雯 (2010)，由公司治理導向論董事、監察人報酬之決定－兼評最高法院98年台上字第935號民事判決、高等法院花蓮分院98年撤更（一）字第1號民事判決，法令月刊，第61卷10期，頁56-74。
易明秋 (2007)，公司治理法制論，台北：五南。
郭大維 (2010)，公司經營者的傀儡遊戲－論公司治理下幕後董事之規範問題，月旦法學雜誌，184期，頁5-21。
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陳俊仁 (2009)，超越興利防弊功能之迷思－獨立董事與審計委員會地位再建構，月旦法學雜誌，172期，頁75-93。
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黃銘傑 (2005)，公司治理與董監民事責任之現狀及課題－以外部董事制度及忠實、注意義務為中心，律師雜誌，305期，頁15-29。
財團法人中華公司治理協會 (2011)，薪酬委員會實務手冊，台北：財團法人中華公司治理協會。
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陳錦隆 (2011)，公司治理與董事高權，台北：台灣本土法學雜誌。
陳文彬 (2009)，企業內部控制評估，五版，台北：財團法人中華民國證券暨期貨市場發展基金會。
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邵慶平 (2005) ，董事法制的移植與衝突－兼論「外部董事免責」作為法制移植的策略，台北大學法學論叢，57期，頁169-226。
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游啟璋 (2006)，口袋乾坤大－論董事監察人的酬勞，月旦法學雜誌，137期，頁173-187。
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劉立恩、羅振國 (1999) ，從「內部控制聲明書」論公司「法令遵循計劃之法與罰」，會計研究月刊，158期，頁57-64。
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---------、陳啟垂 (2010)，我國法適用「商業判斷原則」的爭議－評台南地方法院九六年度金字第一號民事判決，台灣法學雜誌，153期，頁212-16。
蔡昌憲 (2004) ，公司法上強行規定與任意規定間之權衡—以累積投票制、閉鎖公司至極新股認購權為例，國立台灣大學法律學系碩士論文。
--------- (2005)，公司契約理論於我國之具體實踐—市場契約自由與國家法律干預間之權衡，法令月刊，56卷6期，頁39 - 67。
--------- (2007)，企業自治之逆流？—擺盪於强行規定與任意規定間之累積投票制，月旦財經法雜誌，8期，頁29-57。
--------- (2010 a)，法域競爭之運作內涵－從公司設立登記地競爭到美國沙 賓法引發之跨國上市競爭，台北大學法學論叢，75期，頁117-174。
--------- (2010 b)，美國金融消費者保護規範之展望—以消費者金融保護局之創 設為中心，月旦財經法雜誌，23期，頁187-219 。
---------、溫祖德 (2011 a)，論商業判斷法則於背信罪之適用妥當性—評高雄高分院96年度金上重訴字第1號判決，月旦法學雜誌，第195期，頁176-203。
--------- (2011 b)，美國金融改革法中有關薪酬之公司治理規定—兼論我國強制設置薪酬委員會之立法政策，發表於2011年12月22日逢甲大學財經法律研究所暨公司治理研究中心舉辦之中部地區財經法律學術研討會(五)，頁1-58。
---------、陳乃瑜 (2012 a)，內部控制制度、董事監督義務及薪資報酬委員會—評最高法院九十八年度台上字第一三○二號民事判決，月旦法學雜誌，203期，頁1-29 (即將出刊)。
--------- (2012 b)，從內部控制制度及風險管理之國際趨勢論我國的公司治理法制--兼論董事監督義務之法制移植〉，發表於2012年4月27日東海大學法律學系、東海大學企業法制研究中心主辦之資本市場與企業法制學術研討會－美國公司及證券法制之繼受與省思，頁1-42。
--------- (2012 c)，論企業內部控制制度、法令遵循、風險管理與董事監督義務之關聯性：一個美國法及經濟分析的觀點，發表於2012年6月16日中央研究院法律學研究所主辦之第四屆「法與經濟分析」學術研討會，頁1-46。
--------- (2012 d)，評我國強制設置薪酬委員會之立法政策：從經濟分析及美國金融改革法談起，中研院法學期刊，11期，頁1-92（即將出刊）。
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二、外文部分
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