Abstract: Based on the current institutional characteristics of China's banking industry's salary incentives,this paper proves that the salary incentives of ordinary employees will indeed increase the risk exposure of commercial banks from both theoretical and empirical aspects. The direct cause of this impact is the scale-oriented compensation incentive mechanism of commercial banks,and the root cause lies in the regulatory orientation of "too big to fail" by the regulatory authorities. The basic logic is that the overwhelming regulatory stance has caused commercial banks to over-type their size,prompting banks to use incentives to design incentives for employees to expand their loan projects to create deposit scales,which will weaken the bank's risk control motives and lead to excessive risk taking.