随着市场经济的发展,企业的竞争归根结底是人才的竞争,而优秀的高管人才更是企业最重要的人力资源。利用薪酬差距,调动高管层及其他员工的工作积极性、最大限度激发他们的潜能,对于提高公司绩效意义重大。有关高管层的权力、薪酬差距以及绩效间关系的分析,已经取得了一定进展,作者在此基础上,做进一步研究和探讨,提出自身的想法和见解,以期与同行交流分享。 With the development of market economy, the competition of enterprises is ultimately the competition of talents, and the top executives are the most important human resources of enterprises. Using the pay gap, mobilizing the enthusiasm of senior management and other employees, to maximize their potential to stimulate, to improve the performance of the company is significant. Some progress has been made in the analysis of senior executives’ power, pay gap and the relationship between performance. On this basis, the authors made further research and discussion and put forward their own ideas and opinions so as to exchange and share with their peers.