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  我国企业对创新研发活动的重视程度越来越高，并取得一定的效果。然而，与国外发达国家企业的创新相比，我国企业研发水平远远不足。如何提升企业对创新的认知程度，提升创新水平是企业需要考虑的重点问题之一。企业为了激励管理者，促使其对公司决策行为负责，高管组织内部的薪酬差距在增加。据研究显示，高管薪酬差距是一种有效的公司内部治理手段，会约束高管的自利行为，而高管自利行为的减少能够对公司创新业绩表现产生积极的作用。关于薪酬差异对企业创新业绩的影响主要立足在薪酬差距对低薪酬获得者角度，探析二者关系，较少有研究分析薪资差异对高薪酬获得者的行为的影响。鉴于此，从薪酬利得者视角出发，探索高管薪酬差异对公司的创新业绩表现的影响有一定的必要性。

  文章采用理论分析与实证分析结合的方法，以2010年度到2020年度在中国上海交易所和在广东深圳交易所上市和交易的A股上市公司为研究的样本对象，首先从薪酬较高者角度研究高管薪酬差异是否对公司的创新绩效产生作用；其次将财务柔性作为中介变量，试图探究公司的财务柔性是否为高管薪酬差距影响公司创新绩效的一个路径；再者，探索分析不同融资约束水平在高管薪酬差异与企业创新业绩表现之间关系的差异；最后，将企业分成高新科技技术企业和非高新科技技术企业，分不同的情况分析与讨论高管薪酬差距对公司创新绩效的影响。

  研究结果表明：高管之间的薪酬差距有助于提升公司的创新绩效；在高管薪酬差距存在的情况下，管理者可以通过提高财务柔性的方式来提高公司的创新绩效；在融资约束程度较低的情况下，高管薪酬差距对企业创新绩效的作用关系将更加显著；高管薪酬差距对公司创新绩效的正向提升作用在高新技术企业中会更为明显。文章不仅丰富了高管薪酬差距的研究视角，也拓展了高管薪酬差距对企业创新绩效产生影响的路径。

   Chinese enterprises are paying more and more attention to innovative R&D activities,and have achieved certain innovation effects. however,compared with the innovation level of foreign developed country enterprises,there is still a gap in the independent innovation ability of Chinese enterprises.how to improve the company's awareness of innovation and improve the level of innovation is one of the key issues that companys need to consider.in order to motivate managers and make them responsible for the company's decision-making behavior,the salary gap within executive organizations is increasing.according to research, the executive compensation gap is an effective internal corporate governance method,which will restrain the self-interested behavior of executives, and the reduction of executives' self-interested behavior can have a positive effect on the company's innovative performance.the impact of salary differences on corporate innovation performance is mainly based on the perspective of salary gaps on low-paid recipients, and the relationship between the two is explored.there are few studies on the impact of salary differences on the behavior of high-paid recipients. in view of this, from the perspective of compensation gainers,it is necessary to explore the impact of executive compensation differences on the company's innovative performance.

   The article adopts the method of combining theoretical analysis and empirical analysis, and takes the A-share listed companies listed and traded on the Shanghai Stock Exchange of China and the Shenzhen Stock Exchange of Guangdong from 2010 to 2020 as the research sample objects, and firstly from the perspective of those with higher salary. whether the difference in executive compensation has an effect on the company's innovation  performance;secondly, using financial flexibility as an intermediary variable,trying to explore whether the company's financial flexibility is a path for the executive compensation gap to affect the company's innovation performance;thirdly,exploring and analyzing different levels of financing constraints the differences in the relationship between executive compensation differences and corporate innovation performance;finally,companies are divided into high-tech companies and non-high-tech companies, and the impact of executive compensation gaps on corporate innovation performance is analyzed and discussed in different situations.

  The research results show that:the salary difference between executives can help to improve the company's innovation performance;in the presence of executive compensation gap,managers can improve the company's innovation performance by improving financial flexibility;in the degree of financing constraints in the lower case,the relationship between executive compensation differences and corporate innovation performance will be more significant;the positive effect of executive compensation differences on corporate innovation performance will be more obvious in high-tech enterprises.this paper enriches the research perspective of executive pay gap and provides a new idea for related research on how executive pay gap affects enterprise innovation performance.