摘要
近日披露的上市银行高管薪酬,引发了公众热议和政府关注。由于银行业在监管、治理结构、资本结构方面与一般企业存在显著区别,使得商业银行公司治理不是公司治理理论在银行领域的简单套用。研究结果显示,目前银行高管人员薪酬水平与银行规模业绩联系较为紧密,而与资产效率业绩联系相对较弱,上市银行高管的薪酬激励对银行业绩具有明显的促进作用。
Recently,the executive compensation of listed banks triggered a public debate and government’s concern.The firm governance of commercial banks is not simply the matter of using governance theory in banks,but a kind of organic combination between banking supervision,governance structure,capital structure and general firm’s attribute.As results showed that,the current compensation level of bank executives has a more closely linked with bank-scale,comparing to its assets efficiency.The compensation incentive of listed banks pays a significant role in promoting performance.
出处
《浙江社会科学》
CSSCI
北大核心
2008年第9期17-22,66,共7页
Zhejiang Social Sciences
关键词
上市银行
高管薪酬
治理绩效
特殊性
Listed Banks,Executive Compensation,Governance Performance,Particularity
