改革开放以来，尤其在加入WTO以后，随着贸易壁垒的进一步降低，我国进口贸易发展迅速，进口贸易自由化给企业带来的市场竞争压力也越来越大。面临进口竞争压力的不断加剧，越来越多的企业不断改革内部薪酬治理结构，适当扩大不同技能劳动者的收入差距，积极推行绩效工资制度，努力改善对员工的激励机制。进口竞争对企业劳动者工资差距、绩效工资、激励强度等薪酬体系产生越来越重要的影响。然而，目前国内外关于进口竞争与企业劳动者薪酬体系的相关研究还相对较少，尤其关于中国方面的研究更少，有待进一步补充与完善。鉴于此，本文采用世界银行投资环境调查数据库、WTO关税数据库、中国工业企业数据库、海关贸易数据库等数据，实证分析了进口竞争对我国企业劳动者工资差距、绩效工资、激励强度等薪酬体系的影响。 通过实证分析，本文得出以下主要研究结论：第一，随着最终品进口关税的降低，进口渗透率的提升，进口竞争增强，企业适当扩大不同技能劳动者的收入差距，导致我国企业高层管理者与中层管理者的薪酬差距、中层管理者与普通员工的薪酬差距、高低劳动者薪酬差距拉大。第二，随着中间品进口关税下降，中间品进口竞争增强，有利于缩小我国企业内部高层管理者与中层管理者的薪酬差距、中层管理者与普通员工的薪酬差距，导致我国企业内部高低劳动者薪酬差距趋于降低。第三，随着最终品进口关税的降低，进口渗透率的提升，进口竞争增强，我国企业更倾向于调整内部薪酬结构，增加绩效工资的比重，促进企业员工尤其是技术人员、市场管理者更加努力工作。第四，随着最终品进口关税的降低，进口渗透率的提升，进口竞争增强，我国企业不仅注重提高员工的绩效工资，还积极对优秀员工进行奖金激励，加大员工激励强度，进一步提高员工的工作积极性和生产效率。第五，随着中间品进口关税下降，中间品进口竞争增强，我国企业积极改善内部薪酬结构，提高企业员工的绩效工资与激励强度，促进企业员工尤其是技术人员、市场管理者更加努力工作，进而提升企业产品的市场占有率、利润水平与市场竞争力。上述结论意味着，进口竞争的增强对于企业优化内部薪酬结构和提高经济效益具有重要意义。

Since China's reform and opening up, with further reduce of trade barriers, China import trade has developed rapidly, the enterprise market competition pressure from import trade liberalization is constantly increasing, especially after the accession to the WTO. Faced with increasing pressure of import competition, more and more enterprises are constantly reforming the internal remuneration governance structure to enlarge the income gap of different skill workers, actively implement the performance pay system, and improve the incentive mechanism for employees. The import competition has more and more influence on the wage gap, performance salary, and incentive intensity. However, there is few research about the effect of import competition on enterprises’ compensation, especially for China. For this reason, based on the World Bank Investment Environment Survey Database, WTO Tariff Database, China Industrial Enterprise Database and Customs Trade Database, this paper empirically studies the impact of import competition on the wage gap, performance salary, and incentive intensity. First of all, with the reduction in final product import tariffs, the ascension of import penetration, and the rising import competition, Chinese firms take powerful measures to enlarge the intra-firm wage gap properly, the wage gap between manager and the middle managers, the wage gap between the middle managers and ordinary employees, and the wage gap between the highest and lowest skilled workers has widened. Second, the reduction in intermediate product import tariffs and the increase of import competition of intermediate goods has narrowed the intra-firm wage gap. Third, with the reduction in final product import tariffs, the ascension of import penetration, and the rising import competition, Chinese firms adjust the internal remuneration structure, not only increase the proportion of performance salary, but also increase the incentive intensity for employees so as to further improve the staff's working enthusiasm and efficiency. Finally, the reduction in intermediate product import tariffs and the increase of import competition of intermediate goods has also prompt enterprises to adjust the internal remuneration structure, increase the proportion of performance salary, and increase the incentive intensity for employees. The above conclusion suggests that the import competition is important for enterprises to optimize internal remuneration structure and improve economic efficiency.