以代理理論作為出發點，本文探討分析台灣銀行業高階經理人薪酬與銀行特性之關聯性。研究中將銀行業高階經理人薪酬分為總薪資與獎金紅利二部分，分別與銀行規模、經營品質、財務績效進行迴歸分析。從實證結果發現，銀行高階經理人總薪酬與銀行規模有顯著正相關。在銀行的經營品質指標中，變數資本適足率 (Capital Adequacy Ratio, CAR) 與高階經理人總薪酬則呈負相關。最後重要的結果是，銀行高階經理人之獎金紅利確實受財務績效指標顯著影響，顯示台灣銀行業仍然視高階經理人對於銀行的獲利表現與業務成長的貢獻作為薪酬制度的依據。 ;This thesis takes the agency theory as the starting point, and focuses on the issue of senior manager compensation which is an importance issue of corporate governance. This study invesitigates the factors affecting the compensation of senior managers in Taiwan’s banking industry. The senior managers payment is divided into two parts, including total salary and bonus dividend. We use the regression analysis with bank characteristics, management quality and business financial performance to study determinants of senior managers compensation.
The empirical results show that there is a significant positive correlation between the total salary and the size of banks. Among the bank′s management quality indicators, the capital adequacy ratio (CAR) is negatively related with the total salary. Finally, the bank managers’ total bonus is indeed significantly affected by the financial performance indicators, suggesting that Taiwanese banking industry still focus on the senior managers contribution to the bank′s profitability and business growth.
