【论文】我国上市银行高层管理人员薪酬结构研究.pdf

我国上市银行高层管理人员薪酬结构研究 摘 要 高管的能力及努力程度业已成为企业成败的关键因素。而薪酬结构的合理性又 会在很大程度上影响高管的努力程度。我国上市银行高管薪酬结构存在结构单一、 短期激励过多、中长期激励不足、职务消费不规范、同岗同酬、薪酬与业绩相关度 低的问题。问题的主要原因有：银行业垄断特点、银行业经理人市场不健全、薪酬 委员会没有充分发挥作用。针对问题，笔者从建立健全银行业经理人市场、建立独 立专业的薪酬委员会和建立中长期激励——基于H股市场的限制性股票计划三个 方面阐释了我国上市银行高管薪酬结构应该作何改进。由于“建立中长期激励”的 建议与今年2月财政部颁发的“限薪令”中关于“暂停各金融机构的股权激励实施 计划”的规定相左，笔者在第三章着重从理论、实践的角度论证了其必要性和实施 方案，这算本文的创新点所在。 关键词：上市银行高管薪酬结构，股权激励，公司治理 I 我国上市银行高层管理人员薪酬结构研究 Abstract The ability and the effort of executives have become a key factor in the success of a business. And the reasonableness of the salary structure will largely effect the effort of executives. By studying the executive salary structure of the Bank of China and Industrial and Commercial Bank of China, and by reading the relevant literature, I found there are many problems, such as the single salary structure, too much short-term incentives, lack of long-term incentives, non-standard functionary consumption, equal pay for the same position, low degree of association between salary and performance. TheT main reasons of the problems are the monopoly in bank industrial, that handlers market is invalid, that the Remuneration Committee did not fully play its role. Finally, I table three proposals to improve the pay structure: to establish a sound handlers market, to found an independent and professional Remuneration Committee and to carry out the restricted stock plan based on the H-share market .For the advice of establishing long-term incentives is conflict to the policy of restricting executives’ salary issued in February this year, I discuss the feasibility of the suggestion in Chapter three. Keywo