数字化转型对企业劳动收入份额的影响:促进还是抑制?  

The Impact of Digital Transformation on the Labor Income Share: Promotion or Inhibition?

作　　者：马凌远[1] 丁博雯 张胜利 MA Lingyuan;DING Bowen;ZHANG Shengli(Zhengzhou University of Aeronautics,Zhengzhou 450046,China)

机构地区：[1]郑州航空工业管理学院,河南郑州450046

出　　处：《郑州航空工业管理学院学报》2023年第5期22-34,共13页Journal of Zhengzhou University of Aeronautics

基　　金：国家社科基金项目(20CJY026);2023年度河南省高等学校重点科研项目(23A790014)。

摘　　要：以2007—2020年我国A股非金融类上市公司为研究样本,探讨了数字化转型对企业劳动收入份额的影响。研究发现,数字化转型显著提升了企业劳动收入份额,促进企业在初次分配环节的共同富裕目标导向。影响机制检验表明,数字化转型对企业劳动收入份额的“结构优化效应”与“创造效应”大于其“替代效应”,进而促进了企业劳动收入份额的提升;异质性分析显示,数字化转型对企业劳动收入份额的提升作用在第二产业和数字化转型成熟期企业中更显著。Based on the sample of A-share non-financial listed companies in China from 2007 to 2020,this paper discusses the impact of digital transformation on the labor income share.The study shows that digital transformation has significantly increased the labor income share and promoted the goal orientation of common prosperity in the initial distribution of enterprises.The impact mechanism test shows that the‘structural optimization effect’and‘creation effect’of digital transformation on the labor income share are greater than its‘substitution effect’,which in turn promotes the improvement of the labor income share;heterogeneity analysis shows that the promotion effect of digital transformation on the labor income share is more obvious in the secondary industry and enterprises in the mature stage of digital transformation.

关 键 词：劳动收入份额 数字化转型 共同富裕 结构优化效应 

分 类 号：F270[经济管理—企业管理]