中文摘要：

利用世界银行提供的企业调查数据,考察了企业腐败与其内部不同层级人员之间薪酬差距的关系。研究结果表明：企业腐败扩大了CEO与中层管理者、中层管理者与普通员工以及CEO与普通员工之间的薪酬差距;企业腐败的这种效应只存在于内资企业中。以上结论为宏观经济中腐败的收入分配效应提供了微观证据,也为企业内部不断扩大的薪酬差距现象提供了新的解释。

英文摘要：

By making use of the corporate survey data provided by World Bank, this paper examines the relationship between corporate corruption and the internal pay gap between employees at different levels. The results show that corporate corruption has expanded the salary gaps between the CEO and the middle managers, between the middle managers and the ordinary em ployees, and between the CEO and the ordinary employees, however, this effect of corporate corruption exists only in domestic enterprises. The above conclusion provides microcosmic evidences for the corruptive income distribution effect in the macro economy, which can also offer new explanations for the widening pay gap within the firm.