本研究著重於金融制度變革前後對從業人員平均薪資報酬之影響，研究對象選定銀行業，重大事件分別為民國81年之開放銀行設立及民國91年之金控公司成立，主要討論金融從業人員薪資是否受到產業結構改變進而影響教育程度、職務別的薪資差異性，另並探討重大政策事件對性別、婚姻狀態等變數的交互影響程度，並以四個比較模型釐清重大政策於薪資結構中所扮演的關鍵角色。研究資料係以行政院主計處民國76年至98年共23年度之人力資源與運用調查資料（即合併的橫斷面資料；pooled cross section data）為主，採用Mincer人力資本所得模型為基礎，擴充比較模型將實證結果歸納出以下結論：（1）、銀行業仍存在性別歧視，不過在兩次重大事件後，女男平均薪資差異有縮小趨勢。（2）、銀行業的婚姻溢酬主要來自於年資的差異，重大事件發生前後不具影響力。（3）、教育程度愈高投資報酬率相對提升，惟在金控公司成立後此效果轉為不明顯，且平均薪資有下降趨勢。（4）、職業別的薪資報酬率仍以領導職及專業技能者較高，一般而言，開放銀行設立後對於勞動力需求的增加，對從業人員薪資有全面性的提升，其中以主管及經理人員最高、專業及監督人員次之，櫃檯人員最低；然而金控成立後，對各級職務人員的薪資報酬呈現下降的趨勢。 This thesis is to study on how the deregulation of financial institutions on the employees’ wage effects. Our research focuses on two times of financial systems changing, one was in 1992 which allows to opening new banks in financial market, and another one was in 2002 which allows to establishing financial holding institutions in banking industry. We use the Mincer’s（1974） human capital earning model, and employ the OLS and FGLS estimation methods to obtain parameters. Our data comes from the Manpower Utilization Survey conducted by the DGBAS. We pooled the data during the period of 1987-2009. Our empirical results indicate as follows: First, there is gender discrimination in the banking industry in Taiwan, however, the differences in average salary between women and men have decreased after financial systems changed. Second, the premium of marriage comes from the working experiences, not from the changing of financial systems. Third, the return of higher education has significant effects on the first time of financial institutions changing. However, the wage effect of higher education disappears on the second time of the system changed. Finally, the premium of professional pay increased during 1992 and 2002. However, the premium has decreased after 2002.
