数字化转型如何影响企业内部薪酬差距?  

How Does Digital Transformation Affect the Compensation Dispersion within Enterprises?

作　　者：刘长庚[1,2] 张文哲 LIU Changgeng;ZHANG Wenzhe(School of Business,Xiangtan University,Xiangtan 411105,China;Hunan University of Finance and Economics,Changsha 410205,China)

机构地区：[1]湘潭大学商学院,湖南湘潭411105 [2]湖南财政经济学院,湖南长沙410205

出　　处：《经济经纬》2023年第6期61-71,共11页Economic Survey

基　　金：国家社会科学基金重大项目(18ZDA065)。

摘　　要：数字化转型赋予了企业新的发展动能,其对企业内部薪酬影响值得深入研究。基于2009—2020年中国A股上市公司数据,检验了数字化转型对企业内部薪酬差距的影响及其作用机制。研究发现:数字化转型显著扩大了企业内部薪酬差距,并且扩大的是合理薪酬差距,上述结论经过一系列稳健性检验后依然成立。机制检验发现:数字化转型通过提升企业业绩与降低委托代理成本影响企业内部薪酬差距,并且有利于减少超额薪酬差距,扩大合理薪酬差距。异质性分析发现:数字化转型对非国有企业与资本技术密集型企业影响更为显著,并且对非国有企业的超额薪酬差距具有显著的抑制效应。研究为企业内部收入分配与进一步推动企业数字化转型提供了重要决策参考。Digital transformation has given enterprises new development functions,and how it affects the compensation dispersion within enterprises deserves in-depth study.Based on the data of Chinese A-share listed companies from 2009 to 2020,this paper examines the impact of digital transformation on the internal compensation dispersion and its mechanism.The research shows that the digital transformation has significantly widened the internal compensation dispersion,and widened the reasonable compensation dispersion.After a series of robustness tests,the above conclusion is still valid.Mechanism test indicates that digital transformation affects the internal compensation dispersion by improving corporate performance and reducing principal-agent costs,and helps to reduce the excess compensation dispersion and expand the reasonable compensation dispersion.Heterogeneity analysis shows that digital transformation has a more significant impact on non-state-owned enterprises and capital-technology-intensive enterprises,and has a significant inhibitory effect on the excess compensation dispersion of non-state-owned enterprises.This study provides an important decision-making reference for internal income distribution and further promoting the digital transformation of enterprises.

关 键 词：数字化转型 高管权力 代理问题 薪酬差距 

分 类 号：F270.7[经济管理—企业管理]