| 商业银行的高管薪酬、在职消费与经营绩效关系研究 |
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| 作者单位： | ;1.信阳师范学院经济学院 |
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| 摘 要： | 中国银行业高管超高薪酬和过度在职消费问题,加重了社会收入分配不平等程度。通过选取16家商业银行2007—2014年的平衡面板数据,分析两种不同形式的高管薪酬激励契约对我国上市商业银行经营绩效的实际影响。研究结果表明:上市银行高管货币薪酬和在职消费占比与银行绩效都显著正相关,合理的高管薪酬激励契约对商业银行绩效提高起到积极作用。从优化公司治理结构角度出发,银行应充分发挥高管薪酬激励制度本身的机能作用,解决委托代理矛盾。从政府管理角度出发,应对银行高管采取适当的薪酬管制,这对调整收入分配、实现社会公平有一定的促进作用。
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| 关 键 词： | 高管薪酬 在职消费 经营绩效 |
Research on the Relationship among Senior Executive Compensation,Perquisite Consumption and Bank Performance of Commercial Bank |
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| Institution: | ,School of Economics,Xinyang Normal University |
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| Abstract: | The high salaries and excessive perks of executives have already been a problem in Chinese banking. It aggravates the unequal distribution of social income. According to the panel data of 16 commercial banks from 2007 to 2014,this article analyzes the effect of two different kinds of senior executive compensation deals to the bank performance. The results show that there was a significantly positive correlation between the bank performance and senior executive compensation,as was the relationship between operating performance and the perquisite consumption ratio in Chinese listed bank. The reasonable senior executive compensation deals a positive effect on bank performance. By setting the incentive system of senior executive salary,commercial bank can optimize the corporate structure and solve the principal-agent conflicts. Moreover,government regulation of senior executive salary will enhance the social justice and adjust the distribution of income. |
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| Keywords: | senior executive compensation perquisite consumption operating performance |
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