【摘要】本文對我國股份制商業銀行薪酬激勵制度的現狀、薪酬水平與股份制商業銀行經營業績的關聯性、股份制商業銀行薪酬水平的合理性進行分析探討，提出了完善現有股份制商業銀行薪酬激勵制度的探索性建議。文章認爲，我國股份制商業銀行已初步建立了基礎薪資加績效薪資的薪酬激勵機制；員工福利費是薪酬構成的'重要部分，成爲吸引人才的重要手段；銀行高管層薪酬逐年大幅遞增，且各銀行間存在較大差距；高管層薪酬與員工薪酬水平差距巨大，並呈擴大趨勢。關聯性分析表明股份制商業銀行現有的薪酬激勵制度與銀行業績相聯繫，但並不緊密。文章用校正後的薪酬利潤率指標來評價銀行人力資本使用效率和薪酬水平的合理性，從而針對股份制商業銀行現有薪酬激勵制度提出建議。 關鍵詞：股份制商業銀行，薪酬激勵，分析 Abstract The paper analyzes the issues on compensation incentives of commercial banks of China，includes status quo, relations between employee compensations and achievements of banks , compensational rationality. It puts forward some proposals to improve current compensation incentives of commercial banks. It thinks that follows: Commercial banks of China has initially built compensation incentives on their employees consisting with base salary and performance-based discretionary incentive awards. Employee welfare is an important part of employee compensations and has become an important means to attract qualified workforce. The executive compensation of commercial banks has been escalating , and there are big differences among commercial banks. The differences between executives and employees are also great, and they are enlarging. The analysis shows that the compensation incentives of commercial banks are linked with the performance of commercial banks, but the link is not tight. It uses a criterion indicator for appraising compensation appropriate level of banks with Return/Compensation Ratio. Thereby, it puts forward proposals aim at current compensation incentives of commercial banks . Key words: commercial banks, compensation incentives, analysis 目 錄 一、序言
