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At the high-level meeting of the United Nations General Assembly to commemorate the 25th anniversary of the Beijing World Conference on women in 2020, Chinese President Xi dada pointed out that “gender equality should be put into practice”(Xue, 2020). Although the Chinese government has been working hard for gender equality, it still has a long way to go. With the continuous development of China's reform and opening up, the gender difference in salary is also expanding. There are two different voices in the academic circles on this issue: one is that this salary difference is the result of competition, not the product of discrimination; The other is that it is mainly caused by gender discrimination. At present, in the listed companies in China, female executives have occupied a place, and the research on female executives' compensation has gradually deepened. Previous studies have confirmed the existence of gender differences in executive pay. Su et al. (2016) found that gender plays a significant role in executive pay in Chinese companies. Liu et al. (2013) found that the monetary payment of male executives in private listed companies is significantly higher than that of female executives. Yang et al. (2014) found that male executives still receive higher pay than female executives after controlling for such factors as position, age and education level. However, most of the current studies take the whole senior management group as the research object, lacking more detailed observation and description. As the core roles of the management, the chairman and the general manager have a key impact on the remuneration recognition, assessment and evaluation of senior management. The study found that female directors are more likely to identify with female executives, make a positive assessment of them, and reduce the gender gap in remuneration (Peng, 2018). At the same time, the female chairman and general manager help to establish a female model image in the company, help female executives to establish social networks, and make the company tend to gender equality in terms of system and cognition. Therefore, this paper believes that it is necessary to conduct special research on the group of chairman and general manager, but few researchers in China have paid attention to this situation. Yan (2016) took the listed companies on China's small and medium-sized boards from 1997 to 2013 as a sample. Through regression analysis, it was found that female general managers were not discriminated against and were unfairly treated. However, the sample of the study may have no timelines. Liu et al. (2021) found through descriptive statistical analysis that there are gender differences in the remuneration of the chairman and general manager groups of Listed Companies in China, and the pay gap between the sexes shows periodicity. However, only descriptive analysis was carried out, and there was a certain measurement deviation, which could not explain whether the pay difference included discrimination. Therefore, this paper uses the listed companies in China from 2011 to 2020 as a sample, and uses the fixed effect multiple regression method to measure the gender difference in remuneration of listed companies, which has certain theoretical significance.