企业数字化转型对人工成本影响效应研究——来自中国沪深A股上市企业的经验证据  

Digital Transformation of Enterprise Labor Costs Effect Research——Empirical Evidence From Chinese A-share Listed Companies in Shanghai and Shenzhen

作　　者：杨烨军[1] 石华安 余华银[1] Yang Yejun;Shi Huaan;Yu Huayin(School of Statistics and Applied Mathematics,Anhui University of Finance and Economics,Bengbu 233030,China)

机构地区：[1]安徽财经大学统计与应用数学学院,蚌埠233030

出　　处：《工业技术经济》2023年第8期70-79,共10页Journal of Industrial Technological Economics

基　　金：安徽高校科学研究项目“数字化转型对企业人工成本影响效应研究”(项目编号:2022AH050549);全国统计科学研究项目“数字经济与实体经济融合统计测度研究”(项目编号:2022LY086);高校优秀青年骨干人才国内访问研修项目(项目编号:gxgnfx2020004)。

摘　　要：企业数字化转型是数字经济在企业运行管理实践的体现,会对传统企业生产模式与劳动力市场产生巨大冲击。本文基于2010~2021年沪深A股上市企业年报和财务报表,运用数字化资产信息与词频信息综合构建企业数字化转型指数,考察数字化转型对企业人工成本的影响效应。研究发现:(1)企业数字化转型对企业人工成本总额和人工成本份额存在显著降低作用,但同时会提高人工平均成本;(2)企业数字化转型与3种成本形式之间均存在双门槛的非线性特征;(3)企业数字化转型通过替代效应、效率提升及技能偏向性显著影响企业人工成本;(4)企业数字化转型决策行为对人工成本存在显著异质性,积极参与数字化转型的企业明显优于轻微参与的企业。研究对考察数字经济发展及其对劳动力市场冲击有重要的参考意义。The digital transformation of enterprises is the embodiment of the digital economy in the operation and management practices of enterprises,which will have a huge impact on the traditional production mode and labor market.Based on the annual reports and financial statements of A-share listed enterprises in Shanghai and Shenzhen from 2010 to 2021,this paper uses digital asset information and word frequency information to comprehensively construct an enterprise digital transformation index,and exa⁃mines the impact of digital transformation on enterprise labor costs.It is found that:(1)the digital transformation of enterprises has a significant effect on the total labor cost and labor cost share of enterprises,but at the same time,it will increase the average labor cost.(2)There are nonlinear characteristics of double thresholds between enterprise digital transformation and the three cost forms.(3)The digital transformation of enterprises significantly affects the labor cost of enterprises through substitution effects,efficiency improvement and skill bias.(4)There is significant heterogeneity in the labor cost of enterprise digital transformation decision-making behavior,and enterprises that actively participate in digital transformation are significantly better than enterprises with minor participation.The study has important reference significance for examining the development of digital economy and its impact on the labor market.

关 键 词：数字化转型 人工成本 技术进步 劳动生产效率 Heckman模型 替代效应 

分 类 号：F244.1[经济管理—劳动经济] F270.7[经济管理—国民经济]