Director’s remuneration has been the focus which is extensively concerned and discussed in the various circles of society in developed countries, and also one of the key p roblems that are difficult to solve in the field of the corperate governance. Although the decisive body of director’s remuneration is different in countries, after the Enron incident happened, the governments in some countries strenthen the power that the remuneration committee and the shareholder meeting decide director’s remuneration. We can learn from above to perfect China’s legal system of director’s remuneration decision.