中文摘要：

商业银行高管薪酬、薪酬差距与综合绩效正相关；高管薪酬与安全性、成长性呈“倒U”形关系，与流动性及盈利性相关程度不高，薪酬差距与流动性显著正相关。研究表明，商业银行高管薪酬在促进银行综合绩效的提升同时也带来了的风险承担水平的提升；银行综合绩效对高管薪酬差距的敏感度较薪酬总额更高，科学的薪酬差距设计应成为银行薪酬改革的重点。

英文摘要：

The analysis of this paper indicates that both execution compensation and compensation gap has a positive relationship with bank comprehensive performance; we also find that there＇s an ＂inverted U＂ relationship between executive compensation and bank safety and growth performance, and executive com- pensation has no significant relationship with liquidity and profitability while compensation gap is positive connected to liquidity. This analysis suggests that the executive compensation of commercial banks en-hance both bank comprehensive performance and level of risk exposure; and compared to the total compen-sation, bank comprehensive performance is more sensitive to compensation gap, therefore a reasonable de-sign of compensation gap should be the focus of bank compensation reform.