薪酬差距与企业绩效息息相关,已成为现代企业薪酬管理系统中的重要议题。利用拉开薪酬差距来调整员工劳动关系是现代企业的常用工具之一。本文试对薪酬差距与公司绩效的关系开展研究,阐述薪酬差距与公司业绩关系的调节效应,希望能在理论上对企业薪酬差距的合理调整起到促进的作用,对企业薪酬决策以及员工的管理有所帮助。一、薪酬及薪酬差距薪酬即员工向所在组织提供各种劳务而获得的多种形式的酬劳,主要有货币形式和物质形式。这一从原始社会就有的概念经过 Pay gap and business performance is closely related to the modern enterprise pay management system has become an important issue. It is one of the common tools used by modern enterprises to adjust employees’ labor relations by widening the pay gap. This paper tries to study the relationship between the pay gap and the performance of the company, explains the adjustment effect of the pay gap and the performance of the company, hoping to promote the rational adjustment of the enterprise pay gap in theory, and make decisions on pay and employee management Help I. Salary and pay gap Salary is the multiple forms of remuneration that employees receive from providing various services to their organizations, mainly in monetary and physical forms. This concept that existed from primitive society passed