中文摘要：

基于2013-2014年中国中央企业上市公司数据，对薪酬差距与企业管理绩效之间的关系进行实证研究。结果表明：扩大高管员工的薪酬差距与高管团队之间的薪酬差距均有利于提高企业业绩水平，得到更好的企业管理绩效。同时，中央企业上市公司高管与员工的薪酬差距还与企业的资产规模、企业的资本结构、企业的盈利能力和行业特征相关。中央企业上市公司高管团队的薪酬差距同样也与企业资产规模和盈利水平有关，但与资产结构无关。

英文摘要：

This paper made an empirical analysis of the relationship between pay gap and enterprise performance manage- ment based on the data of the central enterprises listed companies in China from 2013 to 2014. Results show that widening the pay gap between executives and the executive team is contribute to improving the level of business performance, which can get a better enterprise management performance. At the same time, the pay gap between executives and employees in the central enterprises listed company is relate to the asset scale, capital structure, corporate profitability and industry char- acteristics. The executive team＇s pay gap in Central enterprises of the listed companies is also related to enterprise assets scale and profitability, hut has nothing to do with the asset structure.