員工薪資及福利對經營績效之影響-以台灣銀行產業為例

銀行業為台灣高薪產業之一，眾多應屆畢業生紛紛以進銀行業為目標，然而每一間銀行所提供薪資福利各有不同，如此差異是否會使銀行經營績效受到影響？本篇研究旨在探討台灣銀行業員工薪資福利與銀行經營績效之間的關聯性。本研究以台灣 35 間銀行 2008-2016 年間資料進行分析。另將全體銀行分為民營、公股與公股民營化、信用合作社轉型與外商銀行，進一步比較薪資與退休金福利在不同型態銀行之間所造成的經營績效差異，最後加入工具變數試圖解決內生性問題。實證研究發現以下結論， (1) 銀行業員工薪資對於銀行經營績效有正向的關係，退休金有負向效果，其他福利則沒有顯著性。 (2) 台灣銀行業公股銀行經營績效較民營銀行差。

關鍵字

經營績效；銀行業；員工薪資福利；公股與公股民營化銀行；隨機效果模型

並列摘要

Banking industry is one of the high-paying industries in Taiwan. Many graduates are aiming at entering the banking industry. However, each bank has different salary and benefits. Will this difference affect the bank's performance? This study aims to explore the effect of employee salary and benefits on banking performance. This study is based on 35 banks in Taiwan during the period of 2008-2016. In addition, all banks were divided into government, credit cooperative, private and foreign banks, further comparison the effect of salary and pension caused by differences in operating performance between different types of banks, and finally adding instrumental variable to attempt to resolve endogenous problem. The empirical study found the following conclusions: (1) The salary of bank employees has a positive relationship with the bank's operating performance, and the pension has a negative effect, while other benefits are not significant. (2) The operating performance of government banks are worse than private banks in Taiwan banking industry.