本文以近年来饱受民众热议的“天价”年薪为视角,进一步探究国有企业和民营企业在高管薪酬管理中分别存在的问题,如选聘制度、激励方式单一、短期激励不足等。并针对性地提出选聘制度市场化、激励方式多元化以及授予股票期权等对策,以期更好地解决不同产权性质企业中高管薪酬的管理问题。 Based on the “price ” annual salary, which is hotly contested by the public in recent years, this paper further explores the existing problems of SOE and private enterprise in executive compensation management, such as the system of hiring, single mode of motivation and short-term inattention . It also puts forward some countermeasures such as marketization of recruitment system, diversification of incentive methods and grant of stock options in order to solve the problem of management of senior executives in different property rights enterprises.