关键词: 高管薪酬 , 性别差异 , 职位晋升

Abstract: By using the data of Shenzhen stock exchange and Shanghai stock exchange from 2005 to 2010，this paper explores the differences between male and female promotion as well as its influence on the gender differences in executives compensationWe use Brown decomposition methods to analyze the gender difference of compensation between and within the different job levelThe results show that women have been underrepresented in corporate management，and the ability threshold value of female executive is significantly higher than that of the male executive，that is，the standards for female executive to get a promotion are higher than male executiveSecond，there are significant gender differences between executives compensation5593% of total gender differences are due to differences within the same job level，the other 4407% is differences between different job levelsMeanwhile there are more than seventy percent gender difference cannot explained by education，work experience and other observable factors

Key words: executive compensation  , gender difference , promotion