稳健性薪酬机制构建——基于激励相容理论的分析

Robust Compensation Mechanism Construction Strategy——Based on the Theory of Incentive Compatibility

文章基于激励相容理论,结合2014年银监会提出的稳健薪酬监管指引,全面深入论证薪酬机制与人力资本回报率的关系;稳健性薪酬机制对人力资本回报率的影响、激励不足问题及制约瓶颈。研究发现,稳健薪酬机制短期内可以显著提升人力资本回报,但长期看,由于存在激励不足与道德风险,可能会抑制人力资本回报,产生激励不足问题。研究认为:进一步完善稳健性薪酬机制的制度设计、商业银行不断提高绩效考核的质量及完善人力资本激励体系,是更好地发挥稳健薪酬机制作用,提高商业银行人力资本回报率的关键。

This paper analyzed the relation between robust compensation mechanism and return on human capital of commercial bank. Then this paper analyzed the influence of robust compensation mechanism about the return on human capital and problems. The outcome of research found robust compensation mechanism which could improve the level of return on human capital in short time, but in long time would produce incentive problem. In the end this paper this paper suggested some strategy for how to improve the level of return on human capital.