摘要
文章不仅研究了银行高管薪酬的影响因素,还从中国上市银行内部薪酬差距的角度出发,依据锦标赛理论和行为理论探讨了银行内部薪酬差距与银行绩效之间的相关关系。研究结果显示,中国上市银行的薪酬结构具有一定的合理性。此外,通过对银行行长薪酬与银行绩效的回归分析发现,银行行长薪酬与银行绩效的联系程度还不够紧密,需要在今后的薪酬制度改革中进一步加强。
This paper not only analyzes the influential factors of bank executive compensation, but also discusses the relationship between compensation differences in banks and bank performance based on tournament theory and behavioral theory. The results show the rationality of compensation structure of listed banks in China to a certain extent. In addition, the regression analysis of bank CEOs and bank performance indicates that the relationship between the income of bank CEOs and bank performance is not close, which should be strengthened in future reform of compensation system.
出处
《财经研究》
CSSCI
北大核心
2011年第10期135-144,共10页
Journal of Finance and Economics
基金
中国博士后科学基金项目(20100470108)
国家杰出青年基金项目(70525005)的资助
关键词
薪酬激励
薪酬差距
银行绩效
compensation incentive compensation difference bank performance
