以往有關薪資報酬之相關文獻，研究對象多集中於製造業或所有產業之整體平均趨勢，而針對金融從業人員薪資報酬之相關研究，則相對缺乏。本研究嘗試以金融產業為研究對象，採用Mincer (1974)人力資本薪資所得模型，探討我國金融產業自1988-2006年，各教育別薪資報酬率及薪資差異之變化走勢，以及性別、年齡及職業別等個人特性對薪資之影響是否產生顯著變化。 本研究實證結果顯示，年齡及教育程度對薪資所得有正向顯著的影響，且教育報酬率隨著教育程度的提高而增加，而在2000年至2006年間，碩士生之教育報酬率顯著走升，並與大學、專科學歷者之教育報酬率差距明顯拉大，另教育程度為大學者、專科者之投資報酬率，在2004年以降呈現顯著下降走勢。而女性相對男性而言，對薪資造成負向之影響，然長期而言，性別所造成之薪資差異呈現逐步改善趨勢。 另外，職業別對薪資亦造成正向顯著的影響，而「行政及主管人員」對薪資所得之正向影響最大，其次為「專業及監督人員」，「一般職員」則最低；惟值得注意者，所有職業別對薪資之影響皆在2002年以降呈現遞減趨勢，顯示職業別對薪資報酬之影響力不如以往。 This paper provides empirical evidences on the wage differential for financial service workers in Taiwan. Previous works have been devoted to the similar issue, however, most studies focus on the manufacturing industries. This paper adopts the individual wage as well as characteristic data collected form Manpower Utilization Survey during the period of 1988-2006. Our analysis applies the Mincer’s (1974) human capital earning equation model, and focuses on the variables of education, sex, age, work experience, and occupation to find the magnitude of wage differentials. The empirical results show as followings: First, there is a positive relationship between wage and education. The highest rate of return to education is as expected in the level of post-graduate students. Second, there is a substantial increase in the wage of workers with post-graduate education relative to the wage of workers without post-graduate education between 2000 and 2006. The results suggest that the financial reform policy was the primary force causing relative wage changes throughout the period. Finally, there is gender differential on the wages and male workers have higher pay than female workers under the similar characteristics. However, the wage differential between female and male workers decreases during the studying period.
