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| Title: | 銀行控制型態、薪酬差距與經營績效之關聯 性−我國銀行業實證研究
Bank Control Type, Executive Pay Gap, and Firm Performance：Evidence from Taiwan’s Banking Sector |
| Authors: | 鄭惠謙
Cheng, Hui-Chien |
| Contributors: | 徐愛恩
Tsui, Stephanie
鄭惠謙
Cheng, Hui-Chien |
| Keywords: | 銀行控制型態
薪酬差距
經營績效
Bank's control types
Pay gap
Operating performance |
| Date: | 2025 |
| Issue Date: | 2025-08-04 14:52:28 (UTC+8) |
| Abstract: | 本研究旨在探討不同控制型態，包括公股銀行、家族主導銀行與金控
子公司銀行，對銀行經營績效之影響。而根據錦標賽理論與公平理論，薪酬
制度對企業績效具有重要影響，因此本研究進一步以高階經理人與基層員
工間之薪酬差距作為中介變數，探討控制型態與經營績效之關聯性，以及
不同控制型態如何透過薪酬差距影響績效表現。
本研究以資產報酬率、每股盈餘與逾期放款比率作為經營績效衡量指
標，並以薪酬差距作為中介變數，進行複迴歸分析與中介效果分析。實證結
果顯示，不同控制型態銀行會影響經營績效，此影響可能係直接影響，或透
過中介變數，即透過薪酬差距影響，亦可能同時直接與間接影響績效。本研
究之發現可作為我國銀行業於不同控制形態下調整薪酬制度與完善治理機
制之依據，期能有效促進經營績效之提升。
This study examines how different bank control types—state-owned, family-controlled,and financial holding subsidiary banks—affect operating performance. Drawing on tournament and equity theory, it focuses on the compensation gap between senior managers and entry-level employees as a
mediating variable.
Using return on assets (ROA), earnings per share (EPS), and non-performing loan ratio (NPL) as performance indicators, the study applies multiple regression and mediation analysis. Results show that control types influence performance directly, indirectly via the pay gap, or through both. The findings offer insights for refining compensation systems and improving governance in Taiwan’s banking sector. |
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| Description: | 碩士
國立政治大學
會計學系
112353031 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0112353031 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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