- 學位論文
高階經理人之薪酬與績效在不同景氣循環下之研究-以國內銀行業為例
The Senior Managers' Pay and Performance under Different Business Cycle - The Domestic Banking Sector
摘要
有關國內上市銀行高階經理人人員的薪酬問題被社會輿論廣泛討論。事實上，所有權與經營權互相分離必然會導致此種現象的產生。健全和完備的薪酬激勵結構是國內上市銀行目前改革的重點之一，因此對員工，特別是高階經理人的薪酬激勵研究也就具有應用的價值。本篇論文主要研究國內上市銀行高階經理人薪酬與銀行績效的相關性問題。從討論企業的高階經理人激勵問題開始，充分考量銀行業的特色，從上市銀行的獨特性角度來探討其高階經理人薪酬激勵的問題。 本研究亦探討了銀行高階經理人薪酬與績效之變動在景氣循環時期，景氣變動與薪酬變動數、績效間之關聯性，依景氣波動角度導向之績差與績優銀行的相關績效變化分析。深入討論在不同景氣循還下，高階經理人薪酬與績效之關係。
並列摘要
For domestic listed banks senior managers remuneration issues were widely discussed public opinion. In fact, the separation of ownership and management will inevitably lead to this phenomenon. Sound and complete compensation incentive structure is domestic listed banks are currently one of the key reforms, so the staff, especially the senior managers of payment incentives also has application value. This paper mainly studies the domestic listed banks CEO compensation and bank performance related issues. From corporate executives to discuss incentive problems began to fully consider the characteristics of the banking sector, the unique nature of listed banks from the viewpoints of its senior managers incentive compensation issue. This study also discusses the bank CEO compensation and performance Changes in the business cycle period, the number of changes in the economy and changes in salary, the correlation between performance, according to economic fluctuations angle oriented underperformance with blue chip banking related performance variation analysis. In-depth discussion on different boom revolving, the senior managers of the relationship between pay and performance.