本文主要的目的是探討中國大陸公民營薪資差異的成因，並瞭解是否有薪資歧視的問題。為進行此項研究，本文首先使用內生轉換迴歸模型來估計及修正樣本選擇偏誤問題，接著估計薪資迴歸式並用Oaxaca and Ramson (1994) 薪資分解公民營薪資差異。 實證結果發現男女性校正樣本選擇偏誤後的薪資差異為0.1578和-0.6404，表示男性公營平均薪資優於民營平均薪資；女性則是民營平均薪資優於公營平均薪資。稟賦數量差異造成男女性的公民營薪資差距擴大0.7397和0.1851，可見不論是男性或女性，受雇於公營的員工其素質皆顯著地優於民營員工；且男女性稟賦報酬率差異造成薪資差距縮小0.5819和0.8255，代表兩性在民營的稟賦報酬率皆優於在公營的稟賦報酬率。而造成公民營薪資差異的主因男女大不同，男性的公民營薪資差距主因為稟賦數量差異；女性則為稟賦報酬率差異的影響。 The purpose of this paper is to measure and decompose the wage differences between public and private sector in China. Oaxaca－Ramson decomposition results suggest that after correcting for sample selection bias the public-private wage gap for male and females are 0.1578 and -0.6404, respectively, indicating that the average wages are higher in the public sector for men but lower for women. Differences in individual characteristics widen the male (female) wage gap by 0.7397 (0.1851). We also find that differences in the rate of return on characteristics narrow the male (female) wage gap by 0.5819 (0.8255), suggesting that the private sector offer a higher return to productive characteristics. The male public-private wage gap is primarily due to differences in individual characteristics. In contrast, the key determinant of female wage gap is the positive wage premium in the private sector.