基于REVA的商业银行薪酬激励有效性研究

发布时间：2018-02-27 13:31

本文关键词： 商业银行 SUR模型经济增加值回报率(REVA) 薪酬激励机制　出处：《西安财经学院学报》2017年05期 　论文类型：期刊论文

【摘要】：文章在引入综合绩效评价指标REVA(经济增加值回报率)的基础上,建立基于面板数据的SUR模型进行横向分析并建立带有虚拟变量的混合效应模型做纵向分析,研究了商业银行REVA和员工薪酬激励的关系,检验薪酬激励机制的有效性。研究表明:国有控股商业银行的员工薪酬对REVA作用不显著;而中小股份制商业银行、城市商业银行的员工薪酬和REVA是显著正相关的,薪酬激励作用是有效的,且巴塞尔协议Ⅲ实施后,样本银行的员工薪酬激励作用明显加强。
[Abstract]:On the basis of introducing the comprehensive performance evaluation index (Reva), this paper establishes a SUR model based on panel data for horizontal analysis and a mixed effect model with virtual variables for longitudinal analysis. This paper studies the relationship between REVA and employee compensation incentive in commercial banks, and tests the effectiveness of compensation incentive mechanism. The research shows that the compensation of state-owned holding commercial banks does not play a significant role in REVA, while the small and medium-sized joint-stock commercial banks, The employee compensation and REVA of the city commercial banks are significantly positive correlation, the compensation incentive effect is effective, and after the implementation of Basel III, the sample bank staff compensation incentive role is obviously strengthened.
【作者单位】：湖南大学金融与统计学院;
【基金】：湖南省博士后科研资助专项计划(2014RS4015)
【分类号】：F272.92;F832.33

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