Executive compensation has always been an important subject of corporate governance research.In the past,scholars’ research on executive compensation mainly focused on the impact of executive compensation on corporate performance,and mainly based on the theory and behavior theory of the tournament.With the continuous improvement of China’s capital market,whether the violation of corporate governance is also of concern.Therefore,this article from the perspective of executive pay structure,the company is the occurrence of irregularities for the performance of the executive pay gap on the impact of corporate irregularities.This paper tries to discuss the specific relationship between executive pay gap and corporate irregularity by using statistical analysis principle both qualitatively and quantitatively.The results show that there is a significant negative correlation between the pay gap between the executives and the corporate irregularities.The external pay gap between the executives and the corporate irregularities is negatively correlated with the corporate irregularities.The external pay gap of the directors is negatively correlated with the corporate irregularities.And there was a significant negative correlation with the corporate irregularities.The salary gap between the internal directors and the independent directors was negatively correlated with the corporate irregularities.The conclusion is that the higher the salary gap between the listed companies and the listed companies in the state-owned listed companies,the more difficult the enterprises are;the higher the remuneration of listed companies and state-owned listed companies is higher than the average salary Level of the industry.The average remuneration of listed companies in state-owned listed companies and listed companies is higher than the average salary Level of the industry,the more the enterprise is less prone to the irregularities,the more the employees pay more than the industry average salary Level,The average remuneration of the directors is lower than the average salary Level of the industry,the more prone to illegal enterprises;the average remuneration of the independent directors of listed companies and state-owned listed companies is higher than the average salary Level of the industry,the more difficult the enterprises are illegal,The average remuneration is lower than the average salary Level of the industry,the more prone to illegal enterprises;domestic listed companies and state-owned listed companies within the narrowing of directors and independent directors pay gap to reduce corporate irregularities is not established;the above conclusions in China’s non-state The company is not established. |