In order to obtain resources, Firms used to conduct corruptive activities. Weather corruption crowd out or increased firms’ labor income sharing? Using large-sample Chinese firms’ data from World Bank,we receive findings as follow:(1) the more firm’s corruptive cost,the higher its labor income sharing;(2) firm corruption improved labor income sharing of permanent workers,while had no significant relationship with that of temporary workers;(3) firm corruptive cost enlarged salary gap between permanent and temporary workers. These findings reveal that corporate corruption distorts its allocation mechanism of internal elements income sharing. Thus,government should simplify administrative examination and approval processes in order to control corporate corruption, and guide corporate to distribute productive resource more efficiently. Also, corporate should rationally allocate income sharing of different elements, narrow salary gap caused by “dual system” of employment,and further promote efficiency by improving equity.%企业对外腐败如何影响其内部的劳动收入份额与员工工资差距？文章运用世界银行的中国营商环境调查数据研究发现：(1)腐败支出越多的企业，劳动收入份额越高；(2)企业腐败仅提高了正式工劳动收入份额，与临时工劳动收入份额关系并不显著；(3)企业腐败拉大了两类员工之间的工资差距。以上结论表明，企业的腐败活动扭曲了内部要素报酬的分配机制。因此，政府应精简行政审批，以抑制企业腐败活动，引导企业更有效地配置生产性资源；企业则应合理分配不同要素报酬份额，以缩小用工“双轨制”下的收入差距，通过促进公平实现效率提升。
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