中国上市银行行长薪酬、薪酬差距与银行绩效的实证研究

发布时间：2018-01-01 02:30

本文关键词：中国上市银行行长薪酬、薪酬差距与银行绩效的实证研究　出处：《重庆大学》2012年硕士论文　论文类型：学位论文

【摘要】：我国金融市场完全对外开放后，国内外银行之间的竞争加剧。这场竞争，实质上是现代银行制度的竞争，而现代银行制度的核心就是现代银行公司治理机制。因此，治理结构的优化是提高我国商业银行竞争力的必由之路。商业银行作为一类特殊的公司，既有一般公司的普遍性，也有其特殊性。为探讨当前国内外银行业对高管实施限薪的合理性、可行性，发掘引发国内外政府对上市银行高管实行限薪的问题根源，以及解决该问题的更好途径。本论文以我国14家上市银行为样本，首先，对我国上市银行高管薪酬的影响因素进行了实证研究；其次，本文从中国上市银行内部薪酬差距的角度出发，依据锦标赛理论和行为理论，探讨了银行内部薪酬差距与银行绩效之间的相关关系。最后，对我国上市银行高管薪酬结构与对应银行绩效之间的关系进行了实证研究。研究结果表明，，中国上市银行高管层的薪酬和银行绩效没有明显的相关关系,而员工薪酬激励与银行绩效有显著的正相关关系；股权激励对上市银行绩效的影响并不显著；银行高管内部薪酬差异存在锦标赛竞争机制，即银行高管间适当的薪酬差异可以提升银行绩效。通过与其他行业薪酬结构的对比发现，中国上市银行的薪酬结构具有一定的合理性。另外过对银行行长与银行绩效的回归分析发现，银行行长薪酬与银行绩效的联系程度还不够紧密，需要以后的薪酬制度改革中进一步的加强。
[Abstract]:Full opening of China's financial markets, increased competition between domestic and foreign banks. This competition is essentially the competition of modern banking system, and the core of the modern banking system is modern banking corporate governance mechanism. Therefore, the optimization of governance structure is the only way which must be passed to improve the competitiveness of China's commercial banks. Commercial banks as a class special company, both universal company, has its own particularity.
In order to investigate the rationality, implementation of the salary limit of current domestic and foreign banking executives explore feasibility, triggered by the domestic government problems of listed bank executives salary limit, and solve the problem of a better way. In this paper, 14 listed banks in China as the sample, firstly, the influence factors of executive compensation of listed banks the empirical research; secondly, this article from the Chinese listed the pay gap within the bank's point of view, on the basis of the tournament theory and behavior theory, discusses the relationship between the performance of the pay gap within the bank. Finally, the relationship between China's listed banks executive compensation structure and the corresponding bank performance by empirical research.
The results showed that there was no significant correlation between Chinese listed bank executives pay and bank performance, and there is a significant positive correlation between the performance of employee incentive compensation and bank; equity incentive effect on the performance of listed banks is not significant; championship competition mechanism of bank executives internal salary differences, namely bank executives salary differences can be appropriate to improve the bank performance. Compared with other sectors of the salary structure, salary structure Chinese listed banks has certain rationality. In addition a return to bank and bank performance analysis found that the degree of contact with the governor of the Bank of compensation and bank performance is not close enough, the need to further strengthen the reform of the remuneration system.

【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.3;F272.92;F224

【参考文献】