公司治理、高管薪酬与银行业绩研究

发布时间：2018-04-15 07:05

本文选题：商业银行 + 公司治理　；参考：《吉林财经大学》2017年硕士论文

【摘要】：商业银行是现代金融体系的主体,是我国经济发展的中枢,因而相对一般的上市公司来说,商业银行的公司治理问题要更为的复杂和困难,同时上市商业银行公司治理的有效性不仅关系着银行本身的经营业绩,对于整个国民经济的平稳化发展和适度化运行也都有着至关重要的作用。而随着市场化金融进一步的发展和不断成熟,商业银行也开始向着现代企业转型与发展,以应对日益激烈的金融行业竞争。而这就要求商业银行,尤其是上市商业银行能够积极转变传统经营模式,优化公司治理结构,完善高管薪酬体系,从而更好的提升商业银行的整体业绩,使其能够在竞争中获得综合优势。因此我国上市商业银行面对日益复杂的金融市场环境和残酷激烈的金融竞争,都提出了包括完善董事会治理结构、健全公司治理机制、优化高管薪酬体制等一系列深化改革措施,希望能够通过实际的优化措施实现银行业绩的全面提升。因此本文主要基于上述研究现状,进一步展开对于上市商业银行公司治理、高管薪酬与银行业绩相关性的研究。本文首先以国内外商业银行公司治理与高管薪酬的相关研究依据作为理论基础,设计出研究假设,进而以我国上市商业银行的相关数据指标作为研究变量,通过描述性统计分析、相关性分析以及线性回归分析等一系列研究方法对公司治理、高管薪酬与银行业绩之间的经济相关性进行全面而系统的分析。通过实证研究,结果显示:独立董事比例与银行业绩之间存在显著相关性;董事会成员持股比例与银行业绩之间不存在显著相关性;第一大股东性质与银行业绩之间存在显著相关性;股权集中度与银行业绩之间存在显著负向相关性;高管薪酬与银行业绩之间存在显著相关性;高管持股比例与银行业绩之间存在显著相关性。本文更加深入的了解了公司治理与高管薪酬对于商业银行经营发展和业绩提升的重要作用,同时也认识到了我国上市商业银行现有的治理结构以及高管薪酬体系所存在的问题,从而对不合理之处提出优化改进的完善措施。
[Abstract]:Commercial banks are the main body of the modern financial system and the center of our country's economic development. Therefore, compared with the general listed companies, the corporate governance of commercial banks is more complicated and difficult.At the same time, the effectiveness of corporate governance of listed commercial banks is not only related to the performance of the banks themselves, but also plays a vital role in the smooth development and moderate operation of the whole national economy.With the further development and maturity of market-oriented finance, commercial banks have begun to transform and develop towards modern enterprises in order to cope with the increasingly fierce competition in the financial industry.This requires that commercial banks, especially listed commercial banks, can actively change the traditional business model, optimize the corporate governance structure, improve the executive compensation system, and thus better enhance the overall performance of commercial banks.To enable it to gain a comprehensive advantage in the competition.Therefore, in the face of increasingly complex financial market environment and cruel and fierce financial competition, the listed commercial banks of our country have proposed to improve the governance structure of the board of directors and the corporate governance mechanism.To optimize the executive compensation system and a series of deepening reform measures, hoping to achieve a comprehensive improvement in bank performance through practical optimization measures.Therefore, this paper mainly based on the above research status, further to the listed commercial banks corporate governance, executive compensation and bank performance correlation.Based on the theoretical basis of the research on corporate governance and executive compensation of commercial banks at home and abroad, this paper designs the research hypotheses, and then takes the relevant data indicators of listed commercial banks in China as the research variables.Through descriptive statistical analysis, correlation analysis and linear regression analysis, this paper makes a comprehensive and systematic analysis of the economic correlation among corporate governance, executive compensation and bank performance.The empirical results show that there is a significant correlation between the proportion of independent directors and bank performance, while there is no significant correlation between the proportion of board members holding shares and bank performance.There is a significant correlation between the nature of the first major shareholder and bank performance, a significant negative correlation between equity concentration and bank performance, and a significant correlation between executive compensation and bank performance.There is a significant correlation between the proportion of senior management ownership and bank performance.This paper has a deeper understanding of the important role of corporate governance and executive compensation for the development and performance improvement of commercial banks, and also recognizes the existing governance structure and executive compensation system of listed commercial banks in China.Therefore, the improvement measures of optimization and improvement are put forward to the unreasonable points.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F271;F272.92;F830.42

【参考文献】