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Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82
火影忍者702:打造智能城市与数字经济的新典范
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火影忍者702:打造智能城市与数字经济的新典范

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  来源:国际金融报

  4月16日,《国际金融报》记者通过A股及H股上市银行年报发现,中国银行、浙商银行等10家机构已有约1.15亿元的绩效薪酬回流,涉及员工人次破万。多家机构“讨薪”金额超千万元,金额与人数较往年均有所增加。

  受访专家向记者指出,近年来“反向讨薪”规模增长,这主要与银行业绩承压和绩效薪酬管理进一步完善有关。在实施绩效薪酬追索扣回时,银行须建立合规经营的企业文化,并考虑建立对应的“尽职免责”制度。

  10家银行追索1.15亿元

  步入年报季后半程,随着各家银行2024年度“成绩单”亮相,银行追索扣回薪酬或延期支付绩效薪酬的情况也引发关注。《国际金融报》记者梳理发现,截至4月16日,A股和H股上市银行中已有10家机构披露了“反向讨薪”的具体数据,与往年相比执行力度更强。

  统计年报数据可以发现,2024年,多家银行追索扣回薪酬金额达到千万级。具体看来,10家有具体数据披露的机构合计向员工“讨薪”约1.15亿元人民币,涉及人数上万。其中,中国银行扣回金额最高,向2469名员工追索薪酬金额达3250万元。其次为浙商银行,追索扣回金额达3033.78万元,涉及员工1424名。

  H股上市银行中,渤海银行和中原银行“反向讨薪”金额均在2000万元以上,分别为2403万元和2010.76万元。此外,天津银行、东莞农商银行和甘肃银行还披露了绩效薪酬延期支付的情况。据天津银行年报披露,报告期内,该行绩效薪酬延期支付金额破亿,达到14671万元。东莞农商银行则对2499名员工实施延期支付,计提延期支付金额达9748.66万元,人均近4万元。

  还有部分银行并未披露“讨薪”的具体金额,如招商银行、江西银行、光大银行等均在年报中表示,报告期内,按照相关办法对因违法违规违纪行为或出现职责范围内风险超长暴露等情形的员工,均进行了相应绩效薪酬的追索扣回。记者注意到,招商银行2022年和2023年年报中均披露了巨额追索扣回的金额,分别为5824万元和4329万元。

  为何近年来银行“反向讨薪”的金额和人次有所上涨?

  “一方面是由于经营增长有所放缓,净息差等关键指标承压,另一方面也是由于银行机构的薪酬管理进一步完善,在内控趋严的大环境下,‘反向讨薪’现象屡见报端,反映出银行薪酬目前已与整体经营情况深度挂钩。”素喜智研高级研究员苏筱芮对记者分析指出,“除了银行业,资管机构、证券机构等薪酬同样面临下滑,而银行与此类机构之间拥有较多交集,因此也会受到金融行业环境的整体影响。”

  “在金融泡沫后步入金融整顿期,历史上的违规被逐一查出或暴露是常态。”上海交通大学上海高级金融学院副教授李楠指出,近年来银行“反向讨薪”出现增长,主要原因是过去在金融泡沫期开展的许多业务,在事后的金融整顿中被视为违规或已发生风险处于风险处置中。

  需兼顾“尽职免责”

  事实上,绩效薪酬追索扣回机制实施已久。

  2010年,原银监会印发《商业银行稳健薪酬监管指引》,明确商业银行应制定绩效薪酬延期追索、扣回规定。2021年1月,原银保监局针对建立完善银行保险机构绩效薪酬追索扣回机制发布指导意见,明确机构可以追回向高级管理人员和关键岗位人员超额发放的所有绩效薪酬和其他激励性报酬的四种情形。

  2022年8月,财政部在《关于进一步加强国有金融企业财务管理的通知》中明确要求,建立健全薪酬分配递延制度和追责追薪机制。“金融企业要落实高级管理人员及对风险有直接或重要影响岗位的员工绩效薪酬延期支付机制,确保绩效薪酬支付期限与风险持续期限相匹配;建立绩效薪酬追索扣回机制,对于员工在自身职责内未能勤勉尽责,使得金融企业发生重大违法违规行为或重大风险损失的,金融企业应当追责追薪”。

  “银行的正常业务都对应着正常的薪酬制度,涉及反向讨薪的则往往都牵涉商业银行的违规业务或是商业银行超越薪酬制度违规发放薪酬的情况,例如违规销售信托产品、违规吸存等。某些商业银行在特殊时点为了拓展某些特殊业务,会采取极端的营销激励措施,往往是忽视风险并最终给商业银行带来损失的。”李楠对记者分析指出,“反向讨薪是银行清理违规业务的多种手段之一,即对于以前违规开展的业务,其业绩奖励也被视为不当得利,需要被追讨,这是符合商业银行一贯的风险处置原则的。”

  从实施群体来看,多家银行均明确为“高级管理人员、对风险有重要影响岗位上的员工及其他从事信贷、类信贷相关人员”。那么,如何在实施“反向讨薪”时,兼顾风险管理和员工权益的保护?

  苏筱芮指出,“反向讨薪”机制主要会对高管层以及涉及风险管理相关岗位的人员产生深远影响,促使员工在合规管理、风控管理等工作领域投入更多精力。

  “在反向讨薪的过程中,银行在薪酬调整的同时,也需要考虑建立对应的‘尽职免责’制度,对于部分不可抗力因素造成的后果需要检视‘反向讨薪’的合理性,明确各类奖惩制度,并充分传达至员工,加大对关键岗位和高潜力人才的持续吸引与培养。”苏筱芮建议道。

  李楠也在采访中直言,在反向讨薪过程中,银行需要坚持的基本原则是不能让违规者得利。“银行一方面要建立合规经营的企业文化,开展全行的合规教育,使合法合规理念形成全行的工作习惯;另一方面,展开反向讨薪活动中,需要就事论事,不连坐,不扩大”。

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