我国上市股份制商业银行的高管薪酬影响因素分析  

作　　者：顾孟亚[1] 

机构地区：[1]西南财经大学保险学院,四川成都611130

出　　处：《保险职业学院学报》2014年第4期20-26,共7页Journal of Insurance Professional College

摘　　要：本文以8家上市股份制商业银行的42份年报数据为样本,实证检验了影响我国商业银行高管薪酬的主要因素,并有针对性的对我国上市银行高管薪酬制度提出相关建议。从实证结果可以看出我国上市股份制商业银行的高管薪酬设计考虑了银行业绩因素,但忽略了银行的成长性和资金的流动性,公司治理未达到预期效果。因此可从长期薪酬激励机制、公司治理、信息披露和经理人市场方面入手使银行高管薪酬制度更加合理。Based on 42 annual reports of 8 listed joint - stock commercial banks, this paper examines the main factors that affect senior executive compensation in Chinese commercial banks, and makes relevant recommendations focused on senior executive compensation system of Chinese listed banks. As the empirical results show, listed joint -stock commercial banks in China consider performance factors, but ignore the bank~ growth and funding ＇ s liquidity when designing senior executive compensation. Corporate governance cannot achieve the desired effect. So senior executive compensation system could be more rational if we consider aspects as term remuneration incentives, corporate governance, information disclosure and market managers.

关 键 词：股份制商业银行 高管薪酬 银行业绩 

分 类 号：F832[经济管理—金融学]