南京审计学院学报
南京審計學院學報
남경심계학원학보
JOURNAL OF NANJING AUDIT UNIVERSITY
2012年
3期
38-45
,共8页
上市银行%人力资本%银行绩效%高管薪酬%高管任期%高管学历%高管年龄
上市銀行%人力資本%銀行績效%高管薪酬%高管任期%高管學歷%高管年齡
상시은행%인력자본%은행적효%고관신수%고관임기%고관학력%고관년령
listed banks%human capital%bank performance%executive compensation%executive tenure%executives' academic degree%executives' age
近年来,上市银行高管薪酬备受社会各界关注。通过对沪深两市上市银行2006年至2009年数据进行分析,结果显示：上市银行高管年龄与高管薪酬之间存在显著的正相关关系;高管任期和高管学历对上市银行高管薪酬不具有解释力;上市银行高管薪酬与业绩呈正相关关系,但相关性不显著;银行规模对高管薪酬具有显著的正向影响。可见,高管人力资本水平和公司绩效能够在一定程度上解释上市银行高管薪酬,但解释力度较弱。
近年來,上市銀行高管薪酬備受社會各界關註。通過對滬深兩市上市銀行2006年至2009年數據進行分析,結果顯示：上市銀行高管年齡與高管薪酬之間存在顯著的正相關關繫;高管任期和高管學歷對上市銀行高管薪酬不具有解釋力;上市銀行高管薪酬與業績呈正相關關繫,但相關性不顯著;銀行規模對高管薪酬具有顯著的正嚮影響。可見,高管人力資本水平和公司績效能夠在一定程度上解釋上市銀行高管薪酬,但解釋力度較弱。
근년래,상시은행고관신수비수사회각계관주。통과대호심량시상시은행2006년지2009년수거진행분석,결과현시：상시은행고관년령여고관신수지간존재현저적정상관관계;고관임기화고관학력대상시은행고관신수불구유해석력;상시은행고관신수여업적정정상관관계,단상관성불현저;은행규모대고관신수구유현저적정향영향。가견,고관인력자본수평화공사적효능구재일정정도상해석상시은행고관신수,단해석력도교약。
The paper makes an empirical analysis on the relationship between human capital characteristics of top-management and executive compensation by using samples of Chinese listed banks from 2006 to 2009.The result shows that the age of top-management is positively related with compensation,and the educational background and tenure of top-management cannot explain their high compensation.Bank performance shows positive but insignificant correlation with top-management compensation.The scale of bank has significant positive relation with top-management compensation.Human capital characteristics of top-management and bank performance can to a certain extent explain top-management compensation of listed banks,but the explanation is not complete.
