我國於2012年才正式設立薪酬委員會，基於理論上薪酬委員會的設置普遍認為是落實公司治理的關鍵之一，可以協助健全公司高階主管與員工的考核和薪酬管理制度、完善公司治理結構。本研究是希望可以深入探討銀行產業在現今競爭日益激烈的環境下，如何在這個時候因薪酬委員會的設立，能夠使銀行營運更加有效率，並對此產業有更深入的了解，期待能分析對銀行營運以及薪資報酬做出更適切的規劃。
本研究在實證結果顯示，個別銀行對於財務績效變數的解析各有不同，但幾乎每間銀行都以營收作為財務績效主要依據，而設立薪酬委員會後，在兆豐、國泰世華、合庫、台北富邦、華南等銀行呈現正向顯著，但財務績效成長幅度皆不大，由於台灣銀行業薪酬委員會設立時間尚短，資訊揭露及法規方面尚未周全，預計未來參考國外作法，持續修正薪酬委員會運作之相關規定，發揮薪酬委員會該有之功能，綜上，台灣銀行業設立薪酬委員會之後，薪酬發放對於財務績效之提昇並無太大之激勵效果，因此未來期望強化薪酬委員會之實務運作，提升銀行業之財務經營績效。
From 2012 ,the committee was established in Taiwan, the compensation committee based on the setting theory widely considered one of the key implementation of corporate governance, can improve the company's executives and staff appraisal and compensation management system, improve the corporate governance structure.
This study is to investigate in depth the bank industry in today's increasingly competitive environment, how at this time due to establish a remuneration committee, enabling the bank more efficient operation, and this industry has a better understanding, looking forward to an analysis of Banking and pay compensation to make more appropriate plans.
Because the establishment of Taiwan's banking remuneration committee a short time, information had not yet been revealed and comprehensive legislation, the next reference to foreign practices, continued correction operation of the relevant provisions of the Compensation Committee, the Remuneration Committee has played the function, summary, after Taiwan's banking industry establish a remuneration committee, the remuneration paid to enhance the financial performance of the incentive effect is not much, so the future expect to strengthen the practical operation of the Remuneration Committee to improve the performance of the banking sector's financial operations.
