数字化转型对企业收入分配的影响研究

doi:10.3969/j.issn.1674-8131.2024.01.005

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	数字化转型对企业收入分配的影响研究
其他题名	Impact of Digital Transformation on Corporate Income Distribution
	张鲜华1 ; 秦东升1 ; 杨阳2
	2024-02-23
发表期刊	西部论坛
卷号	34 期号:01 页码:1-17
摘要	采用沪深A股上市公司2011—2021年数据的分析表明：数字化转型对企业的总收入、劳动收入份额、管理层与普通员工薪酬差距均具有显著的正向影响，同时显著提高了企业的技术创新水平、高技能和高学历员工占比、风险承担水平，并缓解了企业的融资约束，表明数字化转型具有产出增长效应、结构优化效应和风险加剧效应，从而可以对企业的收入分配产生增加收入、提高劳动收入份额、拉大内部薪酬差距等多维度影响。此外，管理层权力增强会强化数字化转型对薪酬差距的拉大作用。异质性分析发现，数字化转型对企业收入和薪酬差距的影响在国有企业中更为显著，对劳动收入份额的影响在非国有企业中更强，对科技型企业收入分配的影响比非科技型企业更强。分位数回归显示，数字化转型要在达到一定程度后才能显著促进企业收入增长，随着数字化转型程度的提高，数字化转型对企业劳动收入份额的提升作用趋于增强，而对企业内部薪酬差距的拉大作用趋于减弱。因此，应在积极推进企业数字化转型的同时合理约束管理层权力，利用数字化做大“蛋糕”并分好“蛋糕”。
其他摘要	In recent years,the digital economy has become a new engine driving the high-quality development of China's economy and society,as well as a new kinetic energy for realizing common prosperity.As a micro-convergence of digital technology and production development,corporate digital transformation has become an important focus for improving internal income distribution.However,academic research on the impact of digital transformation on corporate income distribution is still being explored,and especially research focusing on how digital transformation affects internal pay gaps remains to be added. Based on this,this paper selected 1,603 A-share listed companies from 2011 to 2021 as samples,used data mainly from the CSMAR database,and drew references from the research of scholars Wu Fei et al.(2021).And,text analysis was used to extract digital feature words related to"artificial intelligence,big data,cloud computing,blockchain,and application of digital technology"from the annual report information disclosed by the sample companies,construct corporate digital transformation indicators,and empirically test the impact of digital transformation on internal income distribution at the corporate micro level.The results show that digital transformation can significantly increase the share of corporate revenue and labor income,and its impact paths are the output growth effect and structural optimization effect,respectively.Meanwhile,digital transformation leads to a widening of the internal pay gap,the mechanism of which is that digital transformation has a risk-exacerbating effect,increasing the corporate risk-taken level,which leads to an increase in the power of management,thus widening the pay gap between management and other employees.The conclusion still holds after a series of robustness tests.In addition,there are differences in the impact of digital transformation on corporate revenue distribution with different corporate attributes.Finally,analysis of the quantile regression model reveals that the deeper the degree of digital transformation,the more it increases the share of corporate revenue and labor income,and that the effect on the widening of the internal pay gap gradually diminishes and rationalizes. Compared with previous literature,the marginal contributions of this paper are as follows.First,it expands the relevant research on the impact of digital transformation on corporate income distribution.In this paper,corporate income,labor income,and internal pay gap are included in the unified analysis framework of corporate income distribution pattern,and the economic consequences of corporate digital transformation are analyzed in multiple dimensions.Secondly,to a certain extent,it reveals and clarifies the mechanism of the impact of digital transformation on corporate income distribution and contributes new empirical evidence to the process of enabling corporate labor distribution through digital transformation.Finally,the quantile regression model is used to observe the heterogeneity of corporate digital transformation degree on internal income distribution from a more detailed level. This paper reveals the logical correlation between digital transformation and corporate income distribution to a certain extent,which is helpful for enterprises to implement digital transformation strategies according to local conditions,and is of great significance for improving the income distribution system and exploring the governance mechanism of internal pay gap.At the same time,it is also helpful for government departments to formulate targeted digitalization policies and measures,give reasonable play to their guiding,encouraging and supervising roles,and continuously promote enterprises to build a fairer and more reasonable internal income distribution mechanism to achieve high-quality development.
关键词	数字化转型收入分配企业收入劳动收入份额内部薪酬差距管理层权力
DOI	10.3969/j.issn.1674-8131.2024.01.005
URL	查看原文
收录类别	北大核心 ; CSSCI ; AMI
ISSN	1674-8131
语种	中文
原始文献类型	学术期刊
中图分类号	F270.7;F832.51;F272.92
CN号	50-1200/C
文献类型	期刊论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/35584
专题	会计学院财税与公共管理学院
作者单位	1.兰州财经大学会计学院; 2.武汉大学政治与公共管理学院
第一作者单位	会计学院
推荐引用方式 GB/T 7714	张鲜华,秦东升,杨阳. 数字化转型对企业收入分配的影响研究[J]. 西部论坛,2024,34(01):1-17.
APA	张鲜华,秦东升,&杨阳.(2024).数字化转型对企业收入分配的影响研究.西部论坛,34(01),1-17.
MLA	张鲜华,et al."数字化转型对企业收入分配的影响研究".西部论坛 34.01(2024):1-17.