摘要
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。
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.
出处
《南京审计学院学报》
2012年第3期38-45,共8页
journal of nanjing audit university
基金
江苏省高校哲学社会科学研究项目(2010SJD630024)
江苏高校优势学科建设项目"审计科学与技术"(AST)
南京审计学院科研项目(NSK2009/A01)
关键词
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
listed banks
human capital
bank performance
executive compensation
executive tenure
executives＇ academic degree
executives＇ age
