参考范文：

　　It is common that the senior leadership in most companies and organizations earn higher salaries than ordinary employees. In my opinion, this is quite reasonable.

　　The first reason for their higher salaries is that senior leaders tend to take greater responsibilities and make more contributions. There is no denying that a company's growth depends largely on the hard work ordinary employees, but the more important things, including setting the goal, making the decision and leading the team to achieve the goal, can only be done by the leaders.Therefore, they deserve the higher pay.

　　Another fact is that a person's salary grows with his ability and experience.To be a qualified leader, people need to work for years, during which they can improve their skills and gain rich experience.Thus, when they reach the high-level management of the company, it is understandable that they can earn higher salaries than low-level employees. Also, the high salaries would be an incentive for employees to work harder and excel in their work.

　　Some people may argue that a person's salary should not be determined by his position and leaders are not necessarily more excellent than their subordinates. But what we are discussing refers to the general situation in most companies. When other factors are difficult to be assessed, a person's position is an important criterion to evaluate his ability and contribution to the company.

　　Overall, how much a company should pay an employee depends on various factors. As a person's position is relevant to his skill, experience and responsibility, it is reasonable that those at higher positions are paid more than those at lower positions.

　　参考范文：

　　When it comes to the issue about whether senior managers should be compensated for a much higher salary, some people may argue that it may bring detriments to companies, but I believe that those managers deserve a higher compensation.

　　Admittedly, guaranteeing managers a higher salary may lead to jealousy of other employees. From the perspective of ordinary employees, they just see that their managers could take a first-class cabin and dwell in a deluxe hotel for work. It is natural for them to envy their bosses, which may pose a negative influence to the cohesion of companies. Nevertheless, administrators’ higher salaries should not be cancelled.

　　To begin with, higher salaries of managers could motivate employees to some degree. For ordinary workers, they need some specific targets which could stimulate them to work more diligently. For example, a higher salary could allow employees to improve their life quality, and when they are promoted to senior managers, they could afford a better life. Thus, to pay managers a higher salary is actually to endow employees with motivation to work.

　　In addition, managers deserve higher income owing to their contributions to companies. Compared to employees, managers need to bear responsibility for companies’ operation. For example, a chief executive officer (CEO) needs to take care of almost every aspect of a company including marketing, financing, and so on. With such burdens falling on shoulders of CEOs, they should be awarded if companies reap more profits while normal employees do not take those duties and it is reasonable for them to get a fixed salary.

　　In sum, considering that the salary gap could stimulate employees to work actively and comfort administrators in terms of what they have contributed to companies, a huge salary should be given to CEOs and other management positions in a company.

　　参考范文：

　　Those who hold a senior management position are paid much higher than other workers and technicians in the same company or organisation. I believe this is reasonable because the top executives usually work longer hours and under greater pressure, and more importantly, they are harder to find in the job market.

　　Compared with other workers or technicians whose main task it is to perform their own responsibilities, a top manager has to fully grasp the market dynamics before making suitable business plans and then coordinates various resources available to him/her to achieve the targets and objectives. This means the top executive has to work with people of all levels in the company such as HR, financial officers, technology people, technicians, and so on, and not surprisingly, he/she has to work many extra hours. Besides longer work hours, the high-level manager has to work under tremendous load of stress because he/she is probably the only one to be responsible for the survival, development and profitability of the company. If he or she fails in managing a company, his/her whole professional career may be at stake. We have had numerous examples of top managers who can no longer find a job after their failure in the previous positions. Just because the top management positions are highly demanding, people suitable for these positions are hard to come by. As a matter of fact, there are always more excellent technicians than managers in the job market, which is an important reason why top managers can often earn much higher salaries than technicians.

　　Of course, there are always managers out there who are paid highly yet should not be. They are not efficient or effective, nor cooperative enough to lead their team. At the same time, we can also always find the most excellent technicians or workers who receive the same salaries as their managers. This most likely happens when the economy is suffering from recession, when the demand for the technicians is even higher than the managers.