高管薪酬差距、业务结构对上市银行风险承担的影响研究

The Influence of Executive Compensation Gap and Business Structure on Listed Bank Risk Taking

本文利用我国16家上市银行2009—2016年的面板数据构建回归模型,研究高管薪酬差距、业务结构对银行风险承担的影响。研究结果表明:高管薪酬差距与银行风险承担之间呈显著负相关关系,业务结构与风险承担之间也呈显著负相关关系,并且高管薪酬差距对银行风险承担的影响存在滞后效应。因此,要对高管薪酬制度进行改革,完善高管薪酬结构,实行多元化经营战略,增加非利息收入,降低银行的风险。

This paper constructs a regression model by using the panel data of 16 listed banks in Chsearches the impact of executive compensation gap and business structure on bank risk taking. Empirical results show that： there is asignificant negative correlation between executive compensation gap and bank risk taking. There is also a significant negatbetween the business structure and the risk taking. There is a lag effect on the impact of executive compensation gap on bank risk taking. Therefore , it is necessary to reform the executive compensation system , improve the executive compensation structure , implement a diversified business strategy,increase non-interest income , and reduce the riskof banks.