In recent years, China's listed Corporation executives’ salary growth has aroused widespread concern in society. Based on the pay gap between senior executives and general staff as the theme, with the cross section data of Listed Corporations in Beijing as the research sample, an empirical analysis is made to explore the relationship of the pay gap, which is between senior executives and the general staff, and the performance of enterprises. We have found after this study that: The relationship of the pay gap and enterprise performance is not purely a linear relationship, but there exists an effective interval. With the salary gap expanding endlessly, the enterprise performance is first increased and then decreased. And the relationship would change with the Industrial difference and the nature of enterprise.