薪酬制度是组织的工资制度,是关于组织标准报酬的制度,它是以员工劳动
的熟练程度、复杂程度、责任及劳动强度为基准,按照员工实际完成的劳动定额、
工作时间或劳动消耗而计付的劳动薪酬。科学合理的薪酬制度对银行的生存发展
有着不可替代的作用,它不但可以保持和激发高管的工作积极性,提升高管忠诚
度,吸引优秀人才,更对商业银行的持续健康发展具有重要意义。
本文首先介绍了选题的背景意义、研究的主要内容和薪酬管理的相关概念。
然后以SD银行为例,通过研究分析其高管薪酬体系,深入发掘其特点,找出其中
的不足:一是薪酬体系均以货币形式体现,过分夸大了货币的激励作用,而作为
公认的最有效的中长期激励形式,股权激励并没有被考虑和应用。二是在薪酬体
系中,薪酬基本以现金形式发放,短期激励占比高,中长期激励占比低,这与缺
乏股票期权这种激励载体有关。三是董事会下设的提名与薪酬委员会发挥作用有
限,独立第三方薪酬顾问公司的支持。这些不足不仅是SD银行个性问题,很大程
度上是我国商业银行共性的问题。
在本文第四章,针对上述问题,借鉴国内外先进的薪酬理念和方法,在符合
国内相关法律和政策的大前提下,运用关键业绩指标(KPI)、平衡计分卡法等绩
效薪酬管理理论和方法,将SD银行高管薪酬体系结构分为基本薪酬、绩效薪酬、
中长期激励和福利津贴,并重点对其中的绩效薪酬进行细化分解重建,对中长期
激励部分迸行股权激励的探索,以此重新构建SD银行高管薪酬体系。通过新薪酬
体系的实施和保障措施落实,充分调动高管的积极性和聪明才智,提升银行的业
绩和知名度,实现委托者与代理者的双赢,为上市和未来发展打下坚实的基础。
关键字:SD银行;高管薪酬;再设计
ABSTRACT
In recent years, with the rapid development of the economy, the inter-agency
competition become increasingly fierce. After the outbreak of the financial crisis, the
financial sector, especially banking remuneration of senior management pushed to the
cusp of a time limited pay orders have launched become a hot topic for discussion of the
banking sector salary system. In our country, the full liberalization of the banking sector
has been six years, as the main body of China&39;s financial markets, not only faced with
fierce competition from international, as well as the burden of support for sound and
fast economic development an important role. Banking is a service industry, and its
fixed assets, human capital, high dependence, is dependent on the knowledge and
wisdom of the people, the replacement cost of labor is higher,therefore, the senior
managers of financial enterprises largely determine the survival and development of the
enterprise. In this case, the payment system is good or bad to play a key role.
Payment system is the organization of the wage system, and on the organization of
the standard reward system, which is based on the proficiency of the employees&39; labor,
complexity, responsibility and labor intensity basis, in accordance with the employees&39;
actual completion of the work quota, time or labor consumption and meter payment of
labor remuneration. Payment system as an important part of human resource
management, has a crucial role in the survival and development of the bank, while the
scientific and rational system of executive compensation, and to maintain and stimulate
the executives work enthusiasm, enhance loyalty executives to attract outstanding talent,
of great significance to promote the sustained and healthy development of the
commercial banks.
This paper first introduces the background significance of the topic, research the
main content and compensation management concepts. SD bank, for example, through
the analysis of its executive payment system, to explore in depth the characteristics to
find out the deficiencies: First,the payment system are a form of currency reflects,
exaggerated the role of monetary incentives,and as recognized as the most effective
form of medium-and long-term incentive equity incentive not to be considered and
applied. High proportion of short-term incentives in the remuneration system, the
proportion of low-medium-and long-term incentives, with the lack of stock options this
incentive carrier related. Third, the limited role of the Nomination and Compensation
Committee of the Board of Directors consists of the lack of the support of an
independent third-party compensation consultant company. These deficiencies not only
SD banks personality problems, to a large extent is the common problem of China&39;s
commercial banks.
Chapter IV of this paper to address the problem, learn from the advanced
compensation philosophy and methods, under the premise of compliance with domestic
laws and policies, the use of key performance indicators (KPI), Balanced Scorecard
method, pay-for-performance management theory and methods, SD bank executive
compensation architecture is divided into basic pay, performance pay, medium-and
long-term incentives and welfare allowances, refine the decomposition and
reconstruction and focus on one of the pay-for-performance, long-term incentive portion
of incentive stock options to explore, SD bank executives payment system in order to
re-build. Through the implementation of the new payment system and the
implementation of safeguards, and fully mobilize the enthusiasm and ingenuity of
executives to enhance the bank&39;s performance and visibility, to achieve a win-win
commissioned agent, and lay a solid foundation for the market and future development.
Keywords: SD bank; executive compensation; redesign
第1章绪论
1.1研究的背景和意义
伴随着投资和经济贸易的全球化,金融业发展呈现出国际化趋势。在金融国
际化的进程中,全球金融体制都受到了前所未有的冲击,促使金融体制不断地进
行改革。我国对金融行业的全面开放至今已经6年,刚刚起步的银行、证券、保
险等金融行业均面临来自国际上的激烈竞争。随着经济和金融改革的进一步深化,
在目前转轨时期的市场经济中,金融行业担负着重要的作用,也具备了区别于其
他行业的本身特征。金融业作为服务业的重要组成部分,其特点是固定资产少,
人力资本依存度高,更多的是依赖于人的知识和智慧,劳动力的替代成本较高。
因此,金融企业的高级管理者很大程度上决定了企业的生存和发展,合理的薪酬
激励机制有利于管理者积极忠诚的履行职责。近年来,尤其在国际金融危机爆发
之后,公众媒体提高了对高管薪酬问题的关注,推动了对高管薪酬尤其是金融企
业高管薪酬的激励机制研究进程。就我国银行业而言,国家监管机构出台了高管
薪酬信息披露,商业银行稳健经营等一系列政策,在高管人员的薪酬激励制度上
进行了大量的、积极的探索,但由于受社会文化、法律政策环境、经济环境等多
种因素的影响,高管人员的有效激励问题仍未得到根本有效的解决。
1.2本文的研究思路和内容
鉴于高管薪酬制度对于银行发展的重要作用,本文拟以SD银行现行高管薪酬
体系为基础,深入分析该企业现行的薪酬制度,运用科学的理论和方法找出其存
在的问题和原因,在此基础上结合国际国内先进薪酬理念和制度,探索重新建立
SD银行新的高管薪酬体系,使之更加具有科学性、实用性、可行性,以期激发高
管的工作积极性,提升高管对银行的忠诚度,提高银行在同行业间的竞争力。
本文内容共分6章
第一章,绪论。说明本文的选题背景和意义、研究思路和研究内容、研究方
法及创新之处。
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