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7055 
7895近年来，中国金融行业高管的天价薪酬引发舆论热议，国内外学者开始探究银行高管薪酬设计的合理性。鉴于学界和业界对银行业高管薪酬科学性的质疑，本文基于中国沪深上市银行2009—2012年的相关数据，探究银行业高管天价薪酬以及高管—员工薪酬差距的成因，并考察其对银行风险的影响。具体来说，本文首先研究了银行高管权力对高管薪酬的影响，在此基础上，探究了银行公司治理水平对高管权力与高管薪酬关系的调节效应。同时，还研究了银行高管薪酬及高管—员工薪酬差距对银行风险的影响。研究发现，在中国上市银行中，高管权力显著促进了高管薪酬水平的提升，而银行治理水平能够负向调节高管权力与高管薪酬的正相关关系，同时银行内部薪酬差距可以诱发银行风险。研究结论表明，中国银行业应当适度削弱高管权力，努力提高银行治理水平，以此确保高管薪酬设计的科学合理性，同时适当缩小高管—员工薪酬差距，以防范薪酬异常差距导致的银行风险。
银行高管薪酬的权力诱因与风险后果研究
摘要
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引用本文
游志郎, 余耀东, 韩小明, 等. 银行高管薪酬的权力诱因与风险后果研究[J]. 外国经济与管理, 2017, 39(4): 41–51.
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