我国上市商业银行高管薪酬与影响因素的实证研究

发布时间：2018-01-19 23:33

  本文关键词： 上市商业银行 高管 薪酬 影响因素　出处：《内蒙古农业大学》2016年硕士论文　论文类型：学位论文

【摘要】：在社会经济生活中,在所有资源当中,人是最具活跃性的资源。在人们创造财富的过程中,积极发挥人的主观能动性具有重要意义。如何去激发人们的主观能动性,是一个永恒的话题。在当前,我们如何去判断经济机制是否合理有效的运行,其中一个重要的指标就是看经济运行机制能否调动人的生产积极性,使人们提高生产效率,创造更多的社会财富。商业银行在一国经济中扮演着重要的作用,尤其是在以间接融资为主的发展中国家,可以这样说,银行系统的稳定对一国经济有着重要意义。在1998年,亚洲金融危机以后,无数商业银行因为无法继续经营而濒临破产,其给一国的金融稳定、经济发展带来了巨大的社会成本损失,迫使人们开始关注商业银行的公司治理问题。2008年经济危机以后,金融全球化趋势更加深入,对于我国商业银行来说,其经营面临着重大的调整转型。正确调动高管的管理积极性,对提高商业银行的营业成果、稳定一国的金融系统有着重要作用。由于商业银行高管在经营中具有重大作用、肩负重大责任,因此健全商业银行高管薪酬的激励机制、完善薪酬设定体系就成为解决问题的关键。本文的意义在于通过分析我国上市商业银行高管在薪酬设定时的弊端,理清高管薪酬激励机制的不足,结合15家上市商业银行高管薪酬以及高管薪酬影响因素的数据,得出实证结果,进而进行分析,最后得出改进措施。在第一章,主要有研究的背景、主要的研究内容以及我们如何去研究的方式方法。第二章主要关于当前国内外对于商业银行高管薪酬研究的文献综述以及对其的评述,同时明确了相关概念以及本文涉及的激励相关理论。第三章主要分析了目前我国商业银行高管薪酬的现状,主要是高管任职说明,薪酬制度的演变以及薪酬总体趋势和结构等,最后分析了当前存在的主要问题。第四章主要是相关的实证分析部分,主要是指标的选择原则、数据的来源、模型的构建以及相关的统计性描述和回归过程。在第五章,主要是根据第四章的回归结果,结合上市商业银行公布的数据,对当前薪酬激励机制存在的问题进行分析。在第六章,根据论文前面的分析与实证,根据发现的问题,提出具体解决当前商业银行在高管薪酬设定时出现不足的措施。在第七章,对本文的研究进行了概括,使论文在结构体系方面更加完善。
[Abstract]:In social and economic life, of all resources, man is the most active resource. How to stimulate people's subjective initiative is an eternal topic. At present, how to judge whether the economic mechanism is reasonable and effective. One of the important indicators is to see whether the economic operation mechanism can mobilize the enthusiasm of human production, so that people can improve production efficiency and create more social wealth. Commercial banks play an important role in a country's economy. In particular, in developing countries with indirect financing, it can be said that the stability of the banking system is of great importance to a country's economy. In 1998, after the Asian financial crisis. Numerous commercial banks are on the verge of bankruptcy because they can not continue to operate, which brings huge social cost loss to a country's financial stability and economic development. After the economic crisis in 2008, the trend of financial globalization is deeper, for our commercial banks. Its management is faced with a major adjustment and transformation. Correctly mobilize the management enthusiasm of senior executives to improve the business results of commercial banks. The stability of a country's financial system plays an important role. Because the commercial bank executives have a significant role in the management, shouldering a major responsibility, so improve the incentive mechanism of the executive compensation of commercial banks. The significance of this paper is to analyze the drawbacks of executive compensation timing in China's listed commercial banks, and to clear up the deficiencies of executive compensation incentive mechanism. Combining with the data of 15 listed commercial banks' executive compensation and the influencing factors of executive compensation, the empirical results are obtained, and then the improvement measures are obtained. In the first chapter, there is the background of research. The main research content and how to study the ways and methods. Chapter two mainly about the current domestic and foreign research on the executive compensation of commercial banks literature review and its comments. At the same time, it clarifies the related concepts and incentive theories involved in this paper. Chapter three mainly analyzes the current situation of executive compensation in commercial banks in China, mainly the executive position description. The evolution of the compensation system as well as the overall trend and structure of compensation, and so on. Finally, the main problems are analyzed. Chapter 4th is mainly related empirical analysis, mainly the selection principle of indicators, the source of data. In chapter 5th, according to the regression results of Chapter 4th, combined with the published data of listed commercial banks. In chapter 6th, according to the analysis and demonstration in the front of the paper, according to the problems found. In chapter 7th, the author summarizes the research of this paper, which makes the paper more perfect in the aspect of structure system.
【学位授予单位】：内蒙古农业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F272.92;F832.33
，

本文编号：1445942